The Tax System Of Environmental Protection For Sustainable Development

With the rapid economic development of China, the problems of environmental pollution and resources exhaustion become more and more serious. Hu Jintao's report at 17th Party Congress proposed that we need thoroughly applying the scientific outlook on development which basic requirement is comprehensive,balanced and sustainable development. The basic of sustainable development is environmental resources,so it is the new requirements to protect the environment under the current situation. Taxation,as a means of economic adjustment,play an effective role at environmental protection and energy conservation,so the proposed environmental tax has its practical significance.The thesis focuses on the issue of how to establish and perfect the environmental taxation system in the process of sustainable development in China. The main objective is to discuss establishment of the whole environmental taxation system in the context of sustainabled evelopment. The thesis proposed the establishment of the environmental taxation system in China,with reference of experience abroad and analysis on domestic influence factor.The innovation of this article is the introduction of the overall framework and specific steps to implement the idea of environmental tax, that is, to build an environmental tax system with stand-alone environmental tax categories, integrated environmental tax categories and incentive-type environmental tax policies in accordance with the principle of gradual and orderly progress.it would provide the feasible ideas of environmental tax for policy-making Department.