The International Reference And Scheme To Establish Chinese Environmental Taxes

With the economy development , the environmental pollution problems are increasingly serious, how to protect the environment has become a common concern and important issues to all countries in the world .At present, China's environmental pollution is severe, environmental taxes coverage is narrow, the original system of fees is unreasonable, it has become a prominent contradiction and a hot issue to economic development.With these problems, to clarify the importance of establishing a sound tax system of environment for our country, and furtherly to analysize the establishment of a sound environment for China's tax system and to reflect the need for social development, thus to contribute to sustainable economic development is significant.This paper has taken a combination of research methods and standardization methods ,a comparison of international and domestic research. This method is developed from the main system of environmental taxes and the characteristics of the developed countries,and use the analysis methods to classify, comparison methods to research. In the course of the study, the author tries to understand establishment and development of foreign environment taxes system,and the socio-economic background and running state of the system, tries to find something,which will help our county to establish and strength the new system. Only by comparing the various environmental taxes systems that we can differentiate them then strength Chinese environmental taxes.Through the theoretical analysis of environmental tax system, combining the existence of environmental problems in Chinese tax system at this stage, in order to continue to improve the tax system and furtherly establish and strength the environmental tax system, to learn the successful experience from the international environment taxes ,this paper put out its own point of view. It will also be able to improve the socialist market economic system, increase productivity, and continuously fulfill the people's material and cultural needs.