Construction Of Environmental Taxation

Along with the fast development of global economy, the ever-expanding activities of production and consumption are expanding to a scale beyond nature' s capacity. Sustainable development principles have gone into people's attention. Issues on correlation between environment and economy are becoming one of the focuses, gaining more and more spotlights from the international community, various governments and people all over the world. Chinese government has made environmental protection one of its basic national policies over the long run. at the 16" CPC national congress put forwards that "blazing a new trail to industrialization featured by high scientific and technological content, good economic returns, low resource consumption, little environmental pollution and a full display of advantages in human resources" which means the requirements of environmental protection and sustainable development.As a fundamental tool for macroeconomic control, taxation is playing a more and more important role in environmental protection. Some advanced nations had been puzzled by environmental problems for a time and took the lead in applying taxation to environmental protection and satisfying effects have been achieved which other countries will refer to. Actually, many developing countries are beginning to set environmental protection one of their aims of tax system reformation. So a new tax environment category to remedy market malfunction and to protect nature is shrinking up now.The question for discussion in this paper is environmental tax of China theory and policies. With the environmental tax in the process of sustainable goal of promoting the advancement of economy and environment in harmony, the discussion aims to the principles and roads to improve China's environmental tax system based on the country' s conditions and development stages, studying the good lessons from other countries.This paper is divided into four parts: Part 1 is the main theoretical part which contains: 1, the basic contents of environmental tax system; 2. the economic principle...