The Research On Enviroment Tax System Of Our Country

With environment problem is increaseing serious, the mankind continuously look for differnt ways which aregood to the environment. As a special solution of environment problem ,The environmenttax was put forwarded 70's in last century In west developted countries .But until 80's in 20 century, environment tax was extensively used.in delevoped nations. Environment is reguarded as a kind of public product from the economic theory, when environment tax is not in implement, producer do not consider environment pollution which are caused by harmful product, causeing exterior of uneconomical. In numerous environmental protection measures, environment tax already has been proved an efficent way to prevent environment.Because in the economic activities, economy person always pursue profit, they try to make their ther income maximize, they pass the exterior cost to society and environment as possible as they can, decrease their own inner cost, which make social resource of allocation deviate demand of society. In order to make the allocation of resources according to Pareto effect rule , the environment tax is an important part of environment economic policy, the implement of it outward department cost of inner part have importance of meaning and function. At the same time,the implement of importanc environment tax bring postive influnce to environment, economy and nation creation .Now the resources of the our country and pollution of the environment of problem are very severe, environment situation are also very serious . To keep on the sustaining development of China, , the writer think China not only has implement environment tax of necessity, also has beneficial condition of implement environment tax .