Research On Environmental Taxation System

from the current blind pursuit of GDP aspect, This article mainly analyzes the traditional GDP only pursuing of economic growth, and ignoring the influence brought by the negative externalities, resource exhaustion, environmental pollution situation. Meanwhile this article clarifys in today’s society we should hold the sustainable development of the pursuit of green GDP as the scientific development idea, so in our public finance system, we should restore the establishment of environmental tax.Environmental tax theory research is based on the double dividend effect of pigou, and learns experience from the double dividend effect realization of the developed country’s environmental tax, analyzes shortcomings of the current environmental tax system in our country, and how to build environmental tax system in order to achieve the double dividend effect of environmental taxesAs the Empirical analysis part, it makes use of the data relations of sulfur dioxide, solid waste, GDP and the amount of environmental tax, analyzes the relations between economic growth and environmental changes, and the influence of the environmental tax and the control environmental deterioration. And by using the method of willingness to pay (WTP) evaluation, it analyzes the environmental tax payment of the residents, and then concludes that political trust, development and environmental protection consciousness are important factors influencing the willingness to pay taxes, and puts forward the Suggestions for the improvement of the environmental tax willingness.Based on China’s national conditions and economic environment, it explores the risk briought by the practice of the environmental tax, combines environmental taxes and the overall tax reform, and coordinates the layout between the environmental tax system and charge system to build the unique environmental tax system in our country. At the same time, this article studies the environmental tax relationship between the interests of all parties involved in the course of game theory, the coordination of relationship between government and enterprises, social public, and the allocation of rights and interests between the central government and local government’s environmental responsibility and governance scope, establishment of central and local governments’sharing environmental tax revenue system.The aims of the article to make people aware of the defect of traditional GDP, then perfect it in a public finance way. The tax cost can account the cost of the negative externality, and account the true green GDP. The effect of environmental tax can make people to form the awareness of environmental protection and thus realize the double dividend effect of environmental taxes.