| The environmental issue has been a prominent social problem all around the world. Therefore, many countries has paid attention to control pollution and improve eco-environment. As an important way and tool to regulate social and economic life, tax plays an increasingly important role in eco-environment protection. Many countries have utilized revenue as a significant means to promote sustainable development strategy.However, China has not estabilished a perfect environmental tax system at present which means the existing environmental tax policies and measures can not effectively protect the environment and resources. So it is necessary to analyze the current situation and problems of the existing environmental tax in China based on environmental tax theories, using the experience of successful environmental tax system in western countries for reference. It is also necessary to try to search for major measures to build and improve, legal countermeasures of environmental tax in China by combining values and functions which environmental tax is supposed to reflect. Firstly, we define the concept of environmental tax, which means concluding theoretical basis of environmental tax from economics, nomology and sustainable development, elaborating the origin and development of foreign environmental tax system and analyzing current situation and problems of our environmental tax. Secondly, we should state the values and functions of environmental tax based on the analyse of its origin and development at home and abroad. Finally, we can conclude those successful experience that we should use for reference to build and improve legal countermeasures of environmental tax in our country. That is, we can start from improving the existing and relevant tax system about environmental protection based on the fundamental realities of our country and search for new categories of environmental taxes. Then according to economic and legal principles, we can explore new kinds of environmental tax to perfect the existing system of environment collection and management, building green assess system of achievement and earmarking system of environmental tax. Only by doing these can the values and functions of environmental tax be realized and the harmonious sustainable development between human and nature in our country accomplised. |
