Environmental Tax-The Pivotal Choice Of Environmental Pollution Control

The environmental pollution has become the global problem since the mankind stepped in the 21^st century, and the countries all over the world are seeking for good policies to resolve the environmental pollution. Investigating from the experiences of developed countries, we find that economic methods especially the collecting of environment taxes plays more and more important role, so environment taxes are deeply taken into account by various countries.This year is the thirtieth year of the reform and opening of our country, the environmental pollution caused by the high speed growth of China has been in the most serious and dangerous period. Along with the coming of Beijing green Olympic Games in 2008, voiced opinions of collecting environment taxes are in more high spirits. How to protect the ecology environment by exerting taxes methods has become a very important and urgent issue which the theory circle of our country thinks and studies. This article firstly permeates the current situation of environment pollution of our country, seeks the origin which causes the environment pollution from theory, looks for the theoretic basis of resolving the environment pollution by the method of environment tax, and demonstrates the comparative advantages of the method of environment tax by comparing various methods of curing pollution. Secondly, this article analyzes the necessities and possibilities of imposing environment tax in our country aiming at the practical situation, then introduces and summarizes the alien success experiences, in order to provide referential experiences of imposing environment tax for our country from practice. Finally, the article puts forward the basic principle, fundamental idea, concrete measures and matching methods in the light of the limits of current tax system's protecting environment in our country.This article includes six parts: the first part is preface that mainly puts forward the problem, clarifies the study meaning of this article, points out creative points and explains study methods of this article; The second part is the economics analysis about the environment pollution, we mainly analyzes the root cause which the environment pollution forms; explains the two basic trains of thought and carries out the comparative analysis about various methods of controlling pollution, this part is the theoretical basis of this article. The third part demonstrates the necessity and feasibility of environmental tax collection in our country; the fourth part is the reference of alien experiences; The fifth part analyzes the limits existing in the current tax system of our country for promoting environmental protection; The sixth part puts forward the countermeasures and idea of constructing and perfecting the environment taxes system of our country.