Study Of Environmental Tax Reform

In order to protect the ecological environment and to realize the sustainable development, the developed countries since l970s in succession to levy environment tax way realization to reduce pollution, control resources development, and protect the ecological environment. Practice showed that the consisting of environmental protection tax can become an important measure. Today, many countries in the world have established a comparatively perfect environment tax system, greatly improved the environment quality. There are many successful experience is worth our reference and. Especially America's environmental tax system and American's Superfund Act in the environmental tax into the role of, but also the country needs study tries to use the successful experience. Our country environment tax law system is still relatively weak, strict said that China does not exist purely legal sense of environment tax, just in China's tax included some and environmental resources relevant categories of taxes, so the concept of sustainable development as the instruction, build our country environment tax revenue legal system has not only the necessity, but also feasible. The article is divided into four parts, begin from environmental taxes and function of environmental tax and other taxes relations discussed the necessity of environment tax levy, Secondly, study American Superfund system and super fund projects, the working condition of analysis Superfund system advanced and insufficient, especially in super fund environmental issues discussed specially tax environment tax on environment protection of significance. Again, to our country environment tax system based on the present situation, this paper discusses the environment tax system reform of direction and measures, Finally, in comprehensive review in the current tax law system in the environmental protection measures of current situation and the defect was analyzed on the basis of Superfund environment special tax system of our country environment tax system reform of influence, put forward the economic globalization consummates our country environment tax revenue legal system idea: adjust and perfect the present tax system of the related tax and tax measures, collecting the new environment of taxes and further improve the environment tax collection administration.