Probing Into Perfecting Green Taxation And Supplementary Measures

With the rapid development of economy, the environmental pollution has increased into unprecedented level. Human beings are facing increasing and accumulative environmental pollution, which has become a great threat to human beings' survival and development.In recent years, many western countries have levied many kinds of ecological taxes successively, many countries have set up a whole set of ecological tax system, and has made the good results to the western developed country, the ecological tax system of our country is far backward. We have not set up a whole ecological tax system yet, protecting the environment relies on the administration means and various kinds of charge mainly, and the result is unsatisfactory. In the face of the serious environmental problem day by day, our country should study the successful experience of the western countries for reference and set up a whole set of practical, perfect ecological tax systems.This thesis analysis the necessity and importance of the green-taxation revenue- This thesis has theoretically explained the reason of the environmental question produces. This thesis propose the basic principles of the construct of Chinese green-taxation system, the reform measure of taxation and fee and some other supplementary measures at the base of the research of international experiences and the analysis of taxation and fee that can protect environment.