| the current society, environment and development issues have gradually become theglobal problems. How to coordinate the relationship between the environmental pol-lution and economic development, to achieve sustainable development, has causedextensive concern of the world. In contrast to adhere to the theory of sustainable de-velopment, countries have taken various measures to protect resources, pollution pre-vention and control. In these measures, environmental taxes has become an importantway to solve the environmental problem, it not only has the characteristics of eco-nomic system, but also has legal nature. The developed countries has formed the en-vironmental taxes revenue legal system.Since China’s reform and opening up, themode of economic growth led to increasingly serious environmental problems, result-ing in both ecological resources and environmental resources seriously unbalanced,which has become restricts our country’s sustainable development issues, in order toimprove this situation, our country adopted various means, to protect our environment.But in our country there is not a complete system of environmental tax law system, sobuilding a suitable country’s legal system of environmental taxes is necessary. In thiscondition, choose a suitable for the construction of China’s legal system of environ-mental taxes mode has become a priority.This article through constructing the model of basic theory and foreign environmenttax in detail, analyses the necessity and feasibility of constructing the system of envi-ronmental taxation in China and the existing problems, on the base， our countryshould build the legal system step by step, what is more important, we should buildboth the basic system and the security system of environmental taxes, to meet the re-quirements of sustainable development, it also thoroughly apply the Scientific Out-look on Development... |
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