The Research Of Chinese Environmental Taxation System

Environmental issues have become a common problem facing the world today. For China, reform and opening up 31 years, although the national economy maintained a rapid growth rate, but this kind of rapid economic growth also paid a high environmental cost. In response to these environmental problems, many countries and governments have adopted various means to bring them under control. In these means, environmental taxes have been an increasing number of state and government as an important means of environmental protection, which is based on environmental protection purposes, a tax levied, and in the practice of Western developed countries have achieved remarkable results, has been proved to be an effective approach. China's environmental pollution and ecological destruction is becoming increasingly intensified, so learn from the practical experience of developed countries, environmental taxes, for solving China's environmental issues is far-reaching significance.This paper discusses the object argument is the theory of China's environmental taxes and policies. In order to promote coordination of economic development, social harmony, and environmental for long-term policy objective, under our national conditions and economic development, drawing on international experience and ultimately propose a solution. Full-text is divided into three parts, more than 30,000 words. The first part, from three aspects, including the origins and development of environmental taxes, connotation and denotation, and environmental functions of tax position, discusses the basic theory of environmental taxes. The second part, explain the international practical experience of environmental taxation, and analysis of their successful experiences as referential significance for China based on the relevant information from United States, Netherlands, Sweden, Japan, France as examples. The third part, elaborate the idea of Chinese environmental taxes system from the necessity of introduction of environmental taxes, the principle of the legal system of Chinese environmental taxes, the design of Chinese environmental taxes.