The Research Of Environmental Tax Legal System With Sustainable Development

With the development of economic globalization, the dependence and the mutual complementation among countries are becoming strengthening. The over-exhausting natural resource pays more pressure on the global environment. The trend of environmental globalization and the relativity of trade and environment are becoming more noticeable. The use of economic means has made great progress since 1970s. And what is most notable is, taxation has become an important part of environment policies.On the basis of the former researches in both domestic and abroad, This paper discusses under the present conditions, how we shall do to harmonize the conflict between trade and environment through the environmental taxation to realize the sustainable development. Environmental taxation refers to a series of taxes and economic measures taken by a country (countries) in order to protect environment, to realize certain eco-goals. Environmental taxation not only embodies the aim of environmental protection, but also harmonizes the conflict between trade and environment. Above all, environmental taxation should obey the requirement of economy development. Impractical high-norm taxation will hamper the development of economy and will lower the level of environmental protection finally. Secondly, the process of economic development in an environment tax system should inhibit those one-sided pursuits of the short-term behavior.The thinking route of this paper is: theoretic analysis (including the theory of environment taxation, the analysis from the aspects of the environment economics, and the necessity of the environmental taxation)------practice review (including the survey and experience other countries' eco-taxation, and the problems of environmental taxation in China)一the link of theory and practice (probing into the measures and steps of our country's environmental taxation, to promote the interactive relationship between environmental protection and trade development.This paper is divided into five parts:Chapter I is the theoretical basis for environmental taxes and significance of implementing environmental tax.Chapter II introduces the practice of environmental taxes on foreign and to analyze the feasibility in China.Chapter III analyzes the impact of environmental taxes on trade. On the basis of the study at home and abroad, combined with the principles of economics to analyze the current situation of China's environmental degradation. Discussion the necessity and feasibility of environmental taxes as an effective means of coordination of environmental and trade.Chapter IV outlines the current status and tax environment, and discusses the implementation of a number of measures to improve environmental and tax measures.