The Revelation Of Oecd Countries Environmental Tax Law System Of China-related Legislation

In the 1970s, OECD proposed the principle of "Polluter Pays", and some OECD countries established the legal system of environmental taxes. Environmental taxes provided the funds for the environmental protection and got great effects. During the development of economy in China, environmental pollutions become more and more serious because the waste of natural resources and pollution. However, the legal system of environmental taxes in China is still weak, so we can establish this system by studying the experiences of OECD countries in order to protect the environment. This paper is divided in 3 parts. The first part introduces the legal system of environmental taxes and analyzes the effects. The experiences of environmental taxes in these countries which are useful for China are also studied. The second part introduces the legal system of environmental taxes in China and analyzes the weak points of this system. The last part is the central part of the whole paper. In this part improvements of legal system of environmental taxes are proposed, including legislative principles, legislative authority, system design and management of the system. Additionally, the carbon tax is worth to considering.