The Research On The Law System Of The Environmental Tax

The environment tax is one kind of tax revenue which leviesbased on the environmental protection goal, And it's beenproven to be an efficient economic method. The research workon the laws and regulations about environmental tax has beenquite matured in developed countries and the law has beenexecuted for many years, the environmental tax levying systemhas been established. In china, we don't have a realenvironmental taxation system, only some environmental relatedtaxes and being levied in some tax categories, but these taxesare not legislated for environmental protection. Practically,these taxes have very little influence in improving environmentprotection. Based on the situation that the environmentalpollution and natural protection in China is getting more andmore serious, the environmental protection taxation systemshould be implemented as soon as possible, and this taxationmay be a solution for environmental pollution. For the timebeing, we still have some obstacles to realize environmentaltaxation system. E. G. the law to support this taxation is notcomplete, the current structure of tax legislation system isnot well arranged etc. But the environmental tax is feasibleafter comprehensive analysise.However, when now, the economical globalization is beingformed, a nation can not overlook the international influencethe tax policy and the execution of it. It has to be consideredunder a background of global economy. From this point, thearticle tries to confirm the result of execution ofenvironmental tax, on the condition that the state controls thetaxation system, based on the summary and analysis on domestic and foreign taxation system, completely considering theinternational tax relationship and our national situation,analyze and discuss about our environmental tax system.