Win-win Effect Of Environmental Taxes And Materials Industries

Today, the world environment has been worse and worse, a lot of countries have carried out various kinds of measures to protect the environment and safeguard the balance of ecology. As one of the important means of the macroeconomics, tax has been used in the protection of the natural resources and environment, so various environmental taxes have come into being in some countries. Though the green tax system in the pure legal meaning does not exist in China, has already included some tax categories related to environmental resources in the tax revenue of China, as one of the research contents of project of the national natural fund (70371049), This text compares world to the environmental tax, In terms of the double dividend effect of environmental tax and and its influence to material industry , combines the environmental question of our country, advices how to implement the environmental tax combined the environmental question of our country, has proved the importance to implement the environmental tax.Such relevant theories as environmental economics, sustainable development are used in this paper, microscopic analysis and macro analysis are combined together synthetically, and case study is also included in the paper. Regard environmental pollution as the research object emphatically, carry on comprehensive research from the influencing each other of different angles and interaction, combine the effect in those countries in which the environmental tax is applied ,and analyze the influence which caused by environmental tax in material industry, expect to offer the theory to consult to the reform of the environmental tax system.This paper is on the basis of studying both at home and abroad, at first combines outside, Pigou theory, etc. economics principle offer theory support to environmental necessity that tax levy, and has expounded detailed the concept of environmental tax, based on implement experience of the environmental tax in foreign countries, in virtue of characteristic on the basis of the current tax system of our country, system, etc. are compared and analysed to charge to environmental tax system and other for instance, emissions trading theory. Then the paper combines concrete achievement which is caused by environmental tax in foreign countries ,uses data to analyse the double dividend effect of environmental tax ,proposes adopting CGE model to...