Environmental Tax Theory And Practice, And Its Application In Our Country

As for the increasingly serious environmental problems, human beings are constantly looking for various ways to improve the environment. In economy, the environment is a public product. In economic activities, because of the characteristics of economic people, firms and individuals are always trying to maximize their earnings, and reduce their own internal costs through shifting the external costs onto society and the environment as much as possible, which makes the distribution of social resources deviate from the needs of the society. Environmental issues are becoming more and more one of the important factors which restrict the sustainable development of our country. Therefore, in order to enable the distribution of social resources to achieve Pareto Optimality, we must take effective measures and policies to solve the externality problem. Environmental taxes, as a powerful tool to solve environmental issues, will not only promote the market subjects to combine economic efficiency and environmental protection, but also enhance environmental awareness of the market subjects, and make the environmental resources get really effective protection and use.In order to impose environmental taxes in our country, first of all, we have to assess the environmental and ecological functions of the tax environmental system of our country, re-understand Chinese traditional and current tax theory, and on this basis, to analyze the necessity of the introduction of environmental taxes in our country. As the economic globalization, the environmental issues brought about by the development of the world economy can not be solved by one country. Therefore, we should strengthen international coordination in the settlement of environmental issues. Organization for Economic Cooperation and Development (OECD) member countries are the pioneer of the implementation of environmental taxes, and our country can learn from their advanced experience, and gradually impose environmental taxes combined with Chinese national conditions.This paper makes a detailed argument and proof about the policy objectives, the imposing principles, the overall tax system designation framework, the imposing steps and related measures for our country's imposing environmental taxes.This paper is divided into six parts, Chapter I, introduction, introduce the objective and significance of the study of the environment tax, domestic and foreign research status and innovation of this article; Chapter II, introduce relevant theories of environmental taxes, such as Pigouvian Taxes, sustainable development theory; Chapter III detailed discussion about the need for environmental taxes in our country; Chapter IV, analyzes environmental tax policy and foreign experiences; Chapter V, on the basis of the previous discussion, propose the idea and recommendation about building up the environmental tax system in our country, and the environmental tax reform steps; Chapter VI, summary, environmental tax system should be set up in accordance with Chinese national conditions, and carried out step-by-step.