A Study Of The Designing Of Environmental Taxation System In China

Over the past two decades,China has witnessed a rapid development in the national economy.When the goal of economic growth is pursued,however,damages have been done to ecological environment in which people live.Excessive emissions of various pollutants have seriously affected the people's health and quality of life.Hence,levying environmental taxes to protect natural environment and resources to maintain ecological balance,with a view to promoting sustainable development of the society and national economy,has become an urgent and important task facing the government of China.Making use of the combination method that comparative studies,standardized analysis and empirical analysis,based on the current environmental situation,this paper proposed that we should build an environmental taxation system in China.Based on an all-round normative and empirical analysis of environmentally-related instruments such as administrative control and tradable permit systems as well as pollution taxes,using some advanced experiences of developed nations for reference,this paper discusses the current situations and issues with regard to environmental taxation system of China,and puts forward some feasible proposals for further reforming the existing environmental taxation and charging systems to establish a Chinese-style environmental taxation system.