Construction Of The Legal System Of China's Environmental Tax

Along with the increasingly environmental pollution ,the measures for protecting environment are widely taken in the word ,Especially in the western countries ,among which levying environmental tax is the effective act proved by the practice. In economic activities, economic men in environment make as far as possible external costs, which were even to society in order to maximize their profits.Because externality will make resources disposal drift off the needs of society ,we must internalize those external costs so as to make resources disposal get to Parato optimum. As one of the major composition of environmental economic policies, the aim of levying environmental tax is internalizing external costs. From the environmental point of view, the main purpose of the environmental tax is to protect the environmental, the implementation of the environmental tax can reduce pollution and to ofer for the technological innovation amazingly;From the financial point ofview, environmental tax can change the current tax system to twist; From the economic point of view ,environmental tax can make the rational distribution of resources, and can change the direction of the industrial structure excellently. Forceenterprise to control and improve environment, reduce their pollution or lower their costs, It also force them to take the measures to turn to little pollution trades,make industrial structure to help environmental protection direction adjust, improve whole national economy competence; From the social point of view, environmental tax incomes can beused for reducing or remitting the personal income tax by implementing the environmental tax incime ,make most people benefited,reduce the unemployment.China's present problems of deterioration of natural resources and environmental pollution are grave. If China is generally limited presently, and environmental tax's real result depends greatly on its construction and design, At present ,there are some restriction factors of implanting the environmental tax system,some implementation exists through our country, related law also imperfect, existence of local protectionism have regional restriction of disparate development,ect. But implement the environmental tax have feasibility. At first, the reduction that thesenegative factors are progressively; Secondly, the advantage of the environmental tax system of a lot of implementation exists yet in our country,for instance operation, implementation of the sustainable development strategy and success of the property tax system reform of China of market economic system,ect. So our country should fully use the grown international experience for reference to build a tax guidance system for protection ecological environmental,higbly effective use of resources, and to supply tax favor to the sustainable industries.This text begin with manage pollution measure and relevant comparative research of concept concerning with the environmental tax, have analyse the necessarily of the environmental tax system in China ,point out finally that China introduced the environmental tax system has feasibility and analysed the content and framework of the environmental tax system.