China's Ecological Tax System Is Discussed

Our country's government cares for environmental problems very much and takes many measures which are good for environment,but the rapid increase of pollution and population is putting great pressure on the serious environmental condition. The environmental pollution and ecological demolition have become a main factor which endangers the people's health ,limits economic development and social stability in some areas.In this background,the paper has a discussion about the meaning and theoretical basis of constructing ecological taxation system in our country and tries to construct our country's ecological taxation system in order to let taxation serve for environmental protection .The paper includes five parts.In the first part of the paper ,it introduces the serious environmental problems that our country is facing and the importance of the construction of ecological taxation system.In the second part,it introduces the basic theory by imposing taxes to protect the environment.By contrasting ecological taxation with the others ways the paper concludes that ecological taxation is an efficient instrument to protect the environment by correcting market failure.In the third part ,the paper introduces our country's some taxes and fees that relate to environmental protection and some problems that exist in these taxes and fees.It also analyses the ratio of the taxes and fees that relate to environmental protection to the total taxes and relevant fees in our country.In the fourth part,the paper introduces some western country's ecological taxation systems,such as the United States of America.It deduces some experience and some pieces of advice about constructing our country's ecological taxation system from analyzing these western country's ecological taxation systems.In the last part,the paper gives a description of how to construct our country's ecological taxation system.It mainly includes constructing the independent ecological taxation regime and innovating the existing taxation to strengthen their functions of protecting the environment.