Environmental Tax Theory And Policy Recommendations

The environment is the survival and development space of the humanity. Because since long ago the humanity always uses the resource, created the serious environmental pollution and the resource destroys.The environmental problem is the common problem in the world face in the course of social economic development. Since the reform and opening up to the world, the economy of our country has been developed rapidly, the living standards of all the people improve constantly. But at the same time the environment has been destroyed and the ecological problem has become more serious day by day. The state of ecological environment of our country has already aroused the attention form the government and personages of various circles of society.Facing the severe environmental situation, each side is making great efforts to seek the way of solving the problem. So, we must find a kind of destruction that can prevent the ecological effectively, can provide the economic means of the investment funds of improving the environmental state for country. The role of tax as the lever to adjust macro-economy in environmental field has been known gradually because it is flexible and efficient.It shows that the world carries on the preliminary results of research and practice to the environmental tax system: The environment tax system increases economic efficiency and realizes the double potentiality of the environment goal at the same time, solve one of the contradiction effective means between economy and environment. However, the environment tax system of our country theoretically does not have in the true significance environment tax to receive. Based on this fact, this article on obtained form our country's environment present situation, proposed our country had to use the environment tax this economical method function in the environment problem necessity , theoretically analyzed the environment tax to levy the root and the tax rate determination problem, then profited from the overseas environment tax experience, analyzed our country to levy the problem which the environment tax faced and to propose the corresponding solution measure.