Environmental Taxation, Economic Impact Analysis

In recent years, the economy has been growing with high speed. As result, it made recourses lacking, pollution and ecology unbalanced more serious. Avoiding these problems become the bottle-neck of sustainable development, it's very necessary to study the economic methods for environment protection. For the researches of environmental taxation in the past few years are mainly about developed countries and more policy analysis and less economic analysis in our country, this paper tries to prove the argument that the imposition of environmental tax in our country won't make companies less competitive, meanwhile, the business could be maintained smooth, the income could be faired and the industrial structure could be upgraded at the same time.The correlation between the "HeXie" theories and the environmental taxation is explained firstly, then, the economic effect is profoundly analyzed at in these aspects: the industrial structure, social welfare, employment and international competitive ability. Based on these theories, the researches and analysis are completed as follows: first, in the light of management, according to the harmonious assessment of the road toll using the "HeXie" theories, it is realized that the road toll is under the disharmony state, what's more, the reasons caused disharmony lie in these facts: system, management and environment. And the most important fact to improve the disharmony state is removing the system, that is, substitute the environmental tax for road toll. Second, in the light of economy, based on the deep analysis of economic effect of fuel tax, one of the environmental taxation, the result indicates that the imposition of fuel tax can on the one hand, adjust product constructer to car consumption, save the nature resources and avoid the traffic jam and pollution, even more, increase the social welfare with it's tax-progression function. On the other hand, can probably cause the inflation and make the petrochemical enterprise less competitive. Finally, some suggestions are given to be against those side effects: first, the rate of fuel tax must be lower with varies categories of taxes. Second, tow possibilities should be considered in designing imposition link, although, it's much easier for management to impost at the production link. Third, the fuel tax rate for bus, train and plain should be preferential. Forth, normal manufactories and suppliers should be protected and induced by government.