A Research About Economic Effect Of Environmental Tax On The Base Of Optimization Of Industrial Structure

Environment has become a global issue regarding to fast development of economical sociaty. This paper discusses the economical effect promoted by environment tax at the point of view of industry economics. Case discussion is included.In chaper 1, the following points are discussed:previous researches, the research target of this paper, brief introduction of the analysis methods used. Chaper 2 systematically introduces related concepts and theories. Chaper 3 first analizes the current regulations regarding to environment tax in China. Then points out the problems exists in the current Chinese laws about envrionment tax. Finally makes a comparison to experiences abroad. On the basic of Chaper 3, chapter 4 analizes the economical effect of environmental tax from a microeconomic point of view. For an example, Value added tax is included to analysis the optimization effect on industrial structure by using the Grey Theory, and the correlative rate is fixed. In the final chapter, chapter 5, several concrete recommendations are proposed for constructing a system of environment tax laws.