The Research On Improvement Of Chinese Environmental Taxation System

Environmental problem has become a global issue, countries all over the world are trying to find a sound strategy to resolve it. In dong so, the use of economic means has made great progress in environmental protection since 1970s. And what most notable is, for its ingenuity and effectiveness, tax policy as macroeconomics regulation lever has been paid more attention in the field of environmental protection,.With the quick development of Chinese economy, the matter of environmental pollution has become increasingly serious. How to use the means of taxation to protect ecological environment has been a very crucial and pressing subject in the theoretical field of china. This paper attempts to bring forward some basic plans to improve Chinese environmental taxation system on the basis of summarizing and analyzing the foreign experiences of environmental taxation system reform.This paper consists of five parts:The first part of this thesis introduces the background of mis thesis, analysis the current situation of the environment; Chapter 1 is the main theoretical part which illustrates the theoretical evidence of economics for environmental taxation. From the comparison of Pigou Tax and Coase Theorem to The double dividend effect of environmental taxation; Chapter 2 introduces the development of environmental taxation reform of western countries. And the good experience China could learn.; Chapter 3 describes the current situation of Chinese taxation and its problems, which includes several types of taxes; Chapter 4 explores the basic plan of improving the environmental taxation policies of China on the basis of the former five Chapters, discusses the relationship between economic development and eco-environment with the help of Environmental Kuznets Curve, and demonstrates the emergency of environment protection in China, and Set up a regional environmental rate differential perspective.