Discussion On The China's Legal System Of Environmental Tax Under The Sustainable Development Concept

The theory of sustainable development is increasing widely recognized by the international community.Good environmental quality and sustainable use of natural resources is the material basis on sustainable human development,therefore, the protection of the environment and resources is an urgent need,Revenue,as an important tool means of social and economic life for the government,has played an important role and in the protection of the environment.Because of suffering environmental problems in the course of economic development,some developed countries firstly try to using tax to the benefit of environmental protection,and received good results.China has put forward a strategy of sustainable development, but we now still facing serious environmental problems,as well as the present various means of environmental protection can not effectively protect the environment and resources.For the maintenance of ecological balance and promote the coordination of people and the natural world,improve our environment tax system is imperative.This article take the sustainable development as a visual angle,unifies the economical and legal level to study our country′s environment tax revenue,elaborating the experience of environment tax revenue system of some country and the significance to our country;discussing the construction and the consummation of our country environment tax revenue.The author thought:In order to meet the sustainable development need,we must establish suit our country national condition the environment tax revenue legal regime,begins levying taxes the environment tax,and to existing carries on the essential reform consummation with the environment tax related laws and regulations,thus realizes our country tax system comprehensive green;China′s legal system should be environmental tax on environmental protection and resource tax tax as the mainstay,supplemented by other influential environmental tax laws and regulations;should act to pollute the environment and use of natural resources acts as the targets of taxation to the the environmental pollution caused by the use of natural resources or the units and individuals as a taxpayer;And has carried on the discussion to the environment tax′s collection management system.The intention promotes our country natural environment and the natural resource effective protection through the environment tax revenue,then,realizes the economy, society and the ecological environment development is comprehensive,stable, sustainable and healthy.