Study On The Environmental Tax System In China

From came into the 20th century, the world environment has become worse and worse. The environment protection has become an urgent issue. Under this background, lots of countries have carried out various kinds of measures to protect the environment and safeguard the balance of ecology. As one of the important means of the macroeconomics, tax has been used in the protection of the natural resources and environment; it has become a hot topic. So various environmental taxes have come into being in some countries, especially in OECD countries. This theme explores the basic theory, other countries'practical experiences, and the problems of environmental taxes in China and discusses how to build and practice the environmental taxes which conform to Chinese condition.The first part of the theme introduces the fundamental theory of the environmental tax. After the theory foundation and conception definite, this theme makes a comparison of different fees, and the necessity of environmental tax.The second part of the theme analyses the experiences of environmental tax system in other countries, such as Sweden, Holland and America. Then I assay the useful meaning of these countries'successful experiences to China.The third part of the theme discusses the problems of environmental policies in China, comparing with other countries which have carried out environmental tax and points out the shorts of China.Linking with the present conditions of China, the last part of the theme gives an analysis on the essential principles and the concrete provisions for the establishment of environmental tax system as a conclusion of this theme.