Construction Of The Taxation System Of China's Environmental Protection

The environmental problem has become a global problem. Countries in the world are all looking for a better method to tackle this problem. It is a tendency to apply more market mechanisms and instruments to environmental protection. The role of tax as a lever to adjust macro-economy in environmental field has been known gradually because it is flexible and efficient.By contrasting, we can conclude that environmental tax is an efficient instrument to protect the environment by correcting market failure with it. But its impact isn't only on environment, also on other aspects abroad. Then, this paper analyses the economic effects of environmental tax in theory and in practice by the meanings of new constitutional economics , particularly in resource allocation, income distribution, economic steady and state comprehensive competitiveness, and tries to illustrate that the economic effects of environmental tax are not all positive to boost economic development. But we can limit the negative effects by adjusting the policy. On the basis of analysis above, the last two parts firstly puts forward several principles on how to set up the system of environmental tax, then, it addresses the scheme of design to construct the environmental tax system on the basis of the above; at last, it puts up the principles adjusting the tax policies related to the environmental protection, this paper is related to realization of China to address the scheme of design to construct the environmental tax system.