Environmental Tax Policy

Survival and development is a topic for century .It not only ran through the whole road in the twentieth century. It also becomes global topic in the 21st century。Environment is an objective existence that human beings depend on. As the human beings have created culture, they also have produced series of environmental problem. The draining of water and soil and deserting of the earth is also affects and confine the survival and deeper development. Environmental problem is an economical thing in essence. Economic development must unavoidably result in disadvantageous effect on environment. From the theory of limit development put forward by Midos to the sustainable development theory, the human beings have realized that environmental problem can be really solved only if people recognize it correctly, only if government could put the sustainable development into the consideration in making policy. We ourselves will have hope to realize the complete improvement of our survival and living quality .This thesis begins with the analysis of the economic reason for environmental problem,then compare the economic ways with the uneconomic ways of pollution harness. It also analyzes the environmental protection taxation policies of the main western countries. It emphasizes the importance of using tax policies for environmental protection in order to realize sustainable development of our country's economy and society. The main contents are as follows:1.in this part the author discuss the relations among environment, environmental protection and environmental protection tax policies. It mainly includes the general theories of environmental protection, the microeconomic and macroeconomic theories of the causes of environmental pollution and the ways of the correcting externality and realizing of the sustainable development.2.to discuss comparatively the economical ways of solving environmental problem .It includes three aspects: the comparative analysis of taxation means and government regulation, the comparative analysis of pollution-release fee andtaxation means, the comparative analysis of tradable rights and taxation ways.3.to comparatively discuss the international practice in environmental protection tax. It aids to bring forward some helpful suggestion for our country's constructing environmental protection tax policies.4.to analyze the current situation of our country in environmental protection taxation policies. It also proves the necessity and feasibility of reconstructing taxation policies in China.5.to assume the building of taxation policies in environmental protection in our country. This part mainly includes the principle abided by our country to construct environmental protection taxation policies, the current policy choice and the long-term object.