Studies Of The Legislation Of The Ecological Taxation

The environment is the foundation of humanity survival and development. Long-term cost-free using nature resource has engendered severe environment polution and resource damage. After1990s, The ecological taxation became a hot theoretical research spot as well as a widely practiced subject in many countries. Ecological tax, then, had already become main economic approaches for governments in dealing with environmental problems. Currently,there are some isolated parts related to ecological protection in Chinese taxation legislation system.This text research as coordinate economic development and ecological environmental protection relation and realize sustainable one economic policy reason that tool exist of development strategy ecological tax Talk about foundation, and how about draw lessons from foreign advanced experience, perfect the current tax system, structure the question of the legislation ecological tax system of our country.According to the thinking of writing of the thesis, the structure of this text is divided into four parts:The first part discusses international research status on ecological taxation and shows the paper's main content.The second part studies the ecological tax theoretical basis. Following the definition of the ecological tax, this chapter analyzes the externality theory, the theory of property rights and the government failure as the basis for the ecological tax.Part three briefly introduces some typical experience of eco-taxation in other countries, mainly introducing America Holland and Sweden.through using some ecological tax revenue experiences of typical countries and regions for reference, ofer certain feasible suggestion for structuring the ecological tax system in our country.Part four summarizes the present conditions and problems of Chinese eco-taxation, analyses main ecological taxation problems of our country,and tables.poilcy proposal on building ecological tax system. Drawing on domestic and overseas experiences, ecological taxation law based on Legislation Law of People's Republic of China.