The Design Of Environment Taxation System Based On Sustainable Development

The ecdogical environment worsening has already composed to human being survival and development, every country discus various environment policies and measures unceasingly in the world to realiz human being sustainable develpment. Since the seventies last century, economic means is important component that tax revenue means becomes environment policy to get unparalleled development , and an important part of environmental protection policy.Our country is in the fast traffic lane that economy high develops, with development of the economy, and inevitable pendulum of the environmental protection contradiction before us. How to resolve this contradiction , has become a problem laying bare before us . The main body of a dissentation is determined to lie in: designs from tax structure angle, the chaos controlling the messy row of enterprise readjusts oneself to a certain extent the behavior contaminating an environment; By setting up the system environment tax revenue it , begin to collect new categories of taxes , enlarge by enterprise drain contamination cost, bring the tax revenue macro-control function into play , guide enterprise to develop to low energy consumption , the direction contaminating low, essential features . Making use of tax revenue mandatory , gratuitous and the stationarity essential features at the same time, government can come to handle for drain contamination by collecting tax , environments such as waste treatment and innocuous-rization treating serves provides a mode of financing , makes the government bring the leading role effect into play really in governing the aspect contaminating.It divides into five parts:In the first chapter, being are observed from sustainable development starting , it ties in wedlock the analysis to environment curve and carries out necessity and urgency. With the tax system being analysed , it explains our country environmental protection builds on our country economic growth and environmental protection. In the second chapters, it build from setting forth our country environment tax system theoretically. Content has two: (1) government intervention environment problem necessity depends on ecological environment field "marketplace is out of order "; (2) in the means resolving a whole set of policies of environment problem, the environment tax revenue means has relative advantage.Environment tax system practice condition has assumed in the third chapter it introduces abroad experience briefy which priority OECD , USA with significance it reference for our country. In the Fourth chapter, concentrate on our country environment tax system current situation and the problem. Including:(1) short of the speciality categories of taxes specifically for contaminating behavior but setting up. (2) Regulation about environmental protection is faulty, in categories of taxes currently in effect. (3)preferential tax treatment about sustainable development policies and measures is short of the pertinency and flexibility. (4)Charge for our country drain contamination exists block of wood reasonableness in policy aspect, has not reached anticipate effect. In Fifth chapter, it and puts forward our country environment tax system system design philosophy and train of thought according the first four chapters analysis and concrete formulating essential rules and regulations which included perfecting now available categories of taxes and designing new categories of taxes and so on.