Research On Environmental Protection Tax System Construction

With the economic rapid growing, it increase national comprehensive strength and improve the quality of residents′life. But it also make environment be damaged, let natural resources over-using and mineral resources exploitive. Such as air pollution, water pollution, soil pollution. The conflicts are become more and more intense between environmental damaging and economic development, and the conflicts also consist between short-term economic growth and long-term social development. Most countries need to solve the current problems and deal with the conflicts. Today many foreign countries have realized the importance of environmental and ecological problems, and have used a variety of methods to adjust, including the development of Environmental Tax System. Now it gets some achievements. China has paid more attention to environmental protection for a long period and should study OECD′s advanced experience about Environmental Tax System. The conflicts also consist in China. China looks environmental protection as an important issue. But there are many problems and conflicts among economic development, resource exploitation and environmental protection. So China should learn advanced environmental tax system from foreign countries, and develop China's Environment Tax System.The paper is divided into six parts:The first part is an introduction. It introduces the research background and significance of the topic. Followed by literature review, it summarizes Environment Tax System's theory research between domestic and abroad. Then it describes the ideas and research goals. At the end of this part, it gives the inadequateness.The second part is the basic theory overview on Environmental Tax System. It first defines the concept about environmental taxes and Environmental Tax System. Then it analyses effects of Environments Tax System. It gives the theoretical support of environmental tax system, including externality theory and public goods theory.The third part analysis OECD countries which have take the Environmental Tax System and get a series of achievements. It points the affection and situation on Environmental Tax System, such as the United States, the Netherlands and Sweden. It summarizes OECD′s environmental characteristics of the tax system. Finally give the OECD evaluation to China′national environmental tax system.In the fourth part, it analyses China's Environment Taxes System at present. It first introduced the process of environment taxes and current developing status. Then it recites the problems about environmental taxes system and causes what makes them.The fifth part introduces how to construct and improve China's Environmental Tax System. It gives some specific suggestions on how to improve china's environmental tax system.The sixth part is the conclusion. It summarize and make an outlook at Environmental Tax System.