| Environmental problem has been a global issue. Countries all over the world are trying to find a sound strategy to resolve it. In dong so, the use of economic means has made great progress in environmental protection since 1970s. And what is most notable is, taxation as macroeconomics regulation lever has been paid more attention in the field of environmental protection, because of its ingenuity and effectiveness.With the quick development of Chinese economy, the matter of environmental pollution has become increasingly serious. How to use the means of taxation to protect ecological environment has been a very crucial and pressing subject in the theoretical field of china. This paper attempts to bring forward some basic plans to improve Chinese environmental taxation system on the basis of summarizing and analyzing the foreign experiences of environmental taxation system reform.This paper consists of five parts:Chapter 1 begins with the economic characteristic of eco-environment and discusses the relationship between economic development and eco-environment with the help of Environmental Kuznets Curve, and demonstrates the emergency of environment protection in China.Chapter 2 is the main theoretical part which illustrates the theoretical evidence of economics for environmental taxation reform. From thecomparison of Pigou Tax and Coase Theorem.Chapter 3 introduces the development of environmental taxation reform of western developed countries. And the.good experience China could learn, especially the OECD green taxation reform and the ecological taxation policies of the US.Chapter 4 describes the current situation of Chinese taxation and its problems, which includes several types of taxes, taxation measures and the system of fees and levies on pollution relating to the prevailing taxation policies and environmental protection.Chapter 5 explores the basic plan of improving the environmental taxation policies of China on the basis of the former four Chapters. |
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