On The Green Tax Law Of China Construction

Green taxes play a very important in the environment protection and curbing pollution. Taxes levied against polluters. At present, there is not green taxes legal system in China. To prevent pollution, pollution levy system has been implemented in China, but it has great disadvantages. Green taxes legal system has been established without delay.At present, Legal theory dispute for the establishment of the green tax Law system in China. Scholars generally advocate that the establishment of green tax law system could base on the economics theory, but did not build on the law theoretical basis. And there is no common understanding in the purposes of the green taxes legal system etc. In this paper, by studying good practice of domestic and international green taxes legal system, author tries to build a set of realistic green taxes legal system.In this paper, author use research methods of logical reasoning, historical research, comparative study, empirical studies etc. Meanwhile, using economic principles, constitutional principles, jurisprudence principles widespreadly, and actively carrying out interdisciplinary research.Through the worldwide ecological crisis, China’s ecological damage, the generation and the concept of green taxes, practice status of domestic and international the green tax legal system, analyzing problems of the green tax legal system in practice, author demonstrates the green taxes legal system and further clarifies purpose, rationale, necessity, feasibility, the specific content of the green taxes legal system with reality etc.