The Dual Constraints Of China's Environmental Taxation Study

Environmental protection is an important part of the economic, social, population, and natural sustainable development. It is also an urgent task which is placed in front of the mankind. The effectiveness of environmental protection is not only related to this generation's survival and development, but more closely linked with the fate of future generations. In view of the worsening environmental problems of China, environmental protection becomes increasingly important and urgent. As the external characteristics of environmental resources, which is a quasi-public goods, government need to play a greater role in environmental protection. Reasonable use of government tax policy is not only conducive to economic growth, but also an important means irreplaceable for environmental protection. Therefore, studying the relationship between tax policy and environmental protection, and borrowing from environmental tax policy practice, is not only conducive to the deepening and development of China's environmental protection, but also to the improvement of China's current tax system, and have important practical significance to the implement of sustainable development strategies.Under the conditions of environmental issues and practical realities of environmental taxes and charges based on sustainable development, this paper describes the dual constraints of the pollution and economic growth, systematically combed the research and development of environmental taxes at home and abroad and the status quo. And then elaborate the theoretical basis of environmental taxes, and analyze the influence of environmental taxes from three points of view, which are national economy, income distribution and international trade. Then discuss the background of the environmental tax reform from the two aspects of environmental issues status and environmental protection tax system status. On this basis, by analyzing the experience of OECD countries, extract the good and lessons of their environmental taxes, and at last, with the latest progress of China's environmental tax system, proposed the difficulties to levy an environmental tax, and design an idea of tax practice under the environmental context of sustainable development.