Concerning The Construction Of Legal System Of Our Country Environment Tax Revenue Entities

From came into the20th century, Environmental problems has gradually become the global common problems. Environmental problem is a highly integrated, complex problems, is closely related to the human modes of production, value concept and management system. How to cope with the current environment problem and how to curb human development "bottleneck" problem, has become the worldwide problem. In the background of sustainable development strategy, to solve the deteriorating environment, all countries are taking different measures to protect the resources and control the pollution of the environment. In these measures, economic measure the effect significantly, and the environment taxes have become an important means of state regulation and control of environmental issues. After30years of development, the developed countries have formed a perfect environment environmental tax law system.China since reform and opening up, the extensive mode of economic growth led to increasingly serious environmental problem. This growth is dependent on the large investment of resources and environmental, thus creating a serious imbalance of the ecological environment resources, to improve this situation, China has adopted the administrative, political, economic, legal and other kinds of means. Increase the intensity of Environmental Protection. These measures are effective, but there are still many deficiencies, such as our country at present not only lack real sense of environment tax, also lack the necessary complete system environment supporting system of tax law. So building the independent environmental taxes system is imperative. It’s conducive to the construction of resource saving and environment friendly society. View from the existing legal provisions related to environmental resources taxes, environmental taxation legal basis for the highest level is the administrative regulations, the legislative level is low. Because there is no complete environmental tax legal system, making the advantages of environmental economic instruments failed to give full play to China’s environmental protection work.The article is divided into six parts, as follows:First is the introduction, this part introduces the selection of subject background meaning, and the domestic and foreign research related dynamic;The chapter one is environment tax basic theory research, this paper introduces the origin of environmental taxes, historical evolution; The concept of environmental tax and theoretical foundation;The second chapter presents foreign environment tax system of substantive law contents, features, and the effect of our country and the experience for reference, etc;In the third chapter analyzed in our country environment tax revenue legal system development status and defects;The fourth chapter is to construct our country environment tax revenue entity law system of Suggestions;Finally draw conclusion:environment tax system is established to solve the contradiction between economic development and environmental protection, it should be combined with national conditions, gradual.