The Research Of Environmental Taxation

As the development of economic,industrialization and commercialization, people gains more economic benefits, But at the same time the earth we live in suffers a serious devastation. Air, land, water pollution and white pollution have been shocked to us. The contradictions between Environmental protection work and social progress begun to become the bottleneck of countries′overall national strength. In china, the deterioration of environment is not only affect people's living quality, and restricts the coordinated development of social and economic. We must take measures to control the environmental pollution,improve the quality of the environment and promote sustainable development. Environmental taxation was established and achieved good results in the western developed countries. With the formulation of the theory of sustainable development, many countries speed up the process of environmental protection, people to improve the consciousness of environmental Protection. In the large backdrop, we have to use tax policies to protect the ecological resources. By establishing environmental taxation, we should transform the legislative concepts of environmental taxation, continuously innovate and improve the legal system of environmental taxation, and provide a good legal basis for the efficient use of resources and environment, probe a road which meets the requirements of sustainable development and includes Chinese characteristics.This paper is divided into four parts. The first part is the outline of environmental taxation. First introduce different appellation about environmental tax by different subject at different times, and then summarize the conception,feature and function of environmental tax, finally reveal the notion and the need to establish of environmental taxation. The second part is environmental taxation in foreign countries and its reference for our country. Introduce environmental taxation in the United States,Dutch,Denmark, and then summarize their reference for our country. The third part is our environmental tax system and its problems. By analyzing our environmental taxation, we find the obvious defects in our tax system. The four part is the design of environmental tax system in our country. Propose the principles which we should follow in the construction of the tax system, and then propose specific recommendations, such as build an environmental tax system with stand—alone environmental tax categories, integrated environmental tax categories and incentive—type environmental tax policies in accordance with the principle of gradual and orderly progress.