Research Institutional Of Environment Protection Tax From The Perspective Of Sustainable Development

With the social process step by step, the concept of sustainable development gains more and more attention from various countries. people began to reflect on their actions from time to time, especially for the increasing environmental pollution and depleting resources of today, Economic development is not the only pursuit of mankind. To make economic, social and environment to achieve harmony and unity is the common goal of mankind. in the development of the economy. The meaning of sustainable development is embodied in the four areas: Firstly, sustainable economic development; secondly, ecologically sustainable development, thirdly, social sustainable development and fourthly, global sustainable development. For achieve global sustainable development, humanity must work together.As a public goods environment and resources, in the course will have a negative external effect, which is the root causes of environmental problems. How to eliminate the use of environment and resources arising from such externalities? "The father of welfare economics," Pigou gives the solution that is taxed. Negative external effects on the economic behavior of tax, to external costs, thus the greatest degree of reduction of environmental pollution founded. But in the end how much tax levy will not affect the economy, but also to protect the environment, Pigou did not give a specific figure, in practice it is difficult to quantify. After all, Pigou pointed out the direction for us, many countries, especially European Union countries have already started operations. EU environmental protection for sustainable development through the establishment of tax system is an effective solution to solve the economic conflict between development and environmental protection. It is very worthy of our study and reference.China's emissions fee system can not meet the need of economic and social development which has been far from the needs of and the existing tax system can not solve our economic and environmental conflicts between the prominent. So a real need for environmental protection through the establishment of tax system to replace the existing tax regime not sustainable, non-green tax policies for China's economic development, social progress and environmental quality to provide institutional guarantees.We can learn from the EU tax system reform and environmental protection in the process of experience, so that we can meet our national conditions in a short time to establish the environmental protection tax system.To establish tax system of environmental protection, the following principles should be followed: Firstly, economic development and environmental protection principles of harmony; secondly, the tax burden to adapt the principles of pollution; thirdly, the tax burden to maintain the principle of rationality and fourthly, the principle of combining prevention with control.Meanwhile, in the process of building environmental tax system, what we should do is to set short, medium and long-term goals. Each period has its specific and clear objectives, step by step, orderly forward progress.In addition, we need the cooperation from other aspects including the transformation of economic development, promoting industrial upgrading; to intensify propaganda and enjoy popular support of sustainable development. We need to establish a green GDP accounting system a government level idea of the sustainable development. Only the whole community involved, can we achieve a truly consistent with sustainable development with the concept of environmental tax system.