An Analysis Of Establishing Our Country's Environmental Taxation System

The environmental problem has become a global problem. Countries in the world are all looking for a better method to tackle this problem. It is a tendency to apply mare market mechanisms and instruments to environmental protection. Since reform, our country economy has developed rapidly. The living standards had been improved continuously. But the environmental problem has effected our economical development. The role of tax as a lever to adjust macro-economy in environmental field has been known gradually because it is flexible and efficient.By contrasting, we can conclude that environmental tax is an efficient instrument to protect the environment by compared to others. Then, this paper analyses the economic effects of environmental tax in theory and in practice by the meanings of new constitutional economics, particularly in resource allocation, income distribution economic steady and state comprehensive competitiveness. Then through the empirical analysis of the environmental tax system, the problems and insufficient have been pointed out. On the basis of analysis above, the last part addresses the scheme of design to construct the environmental tax system; it puts up the principles adjusting the tax policies related to the environmental protection. This paper is related to realization of China to address the scheme of design to construct the environmental tax system.