Study On Levying Environmental Tax And Sustainable Development Of Underdeveloped Areas

Since carrying out the reform and opening policies, the economy of our country developed continuously for thirty years with high speed, so people bid farewell to shortage economy era and ushered in the new life with abundant material. However, with the rapid development of industrialization, a series of environmental problems such as the soil pollution and deterioration, the river water quality decline, the degradation of ecological systems which gradually revealed in the developed countries in one hundred or two hundred year were highlighted in China, and these become the important restricting factors of sustainable development in our country. China’s new government put forward the "beautiful China" vision, moreover,"green connotation of Chinese dream" in essence is the concept of ecological civilization which based on the sustainable development.The existing tax system of our country has not meet the current needs of economic and social development, so some tax item that can protect environment must be established as the motivation for sustainable development of our country, and it is just in time that setting environmental tax. By learning experiences of developed countries at environmental tax, we can design environmental tax system with Chinese characteristics.How to use taxes to maintain sustainable development effectively has become an important research topic. On the premise of collecting relevant literature and investigation and according to the actual condition of environmental problems and the existing environmental tax practice in our country, the advancements of environmental tax as an environmental management mean were discussed based on the theory of environmental tax, and the shortages and defects of the pollution charge policy were analyzed at present in China. Based on the successful experience of environmental tax of other countries and using the method of integrate theory with practice the implementation of environmental tax in China included the following contents:(1) environmental tax system design, including the determination of tax category, tax base, tax rate;(2) the pollution charges system reform;(3) determine the levying tax way (4) environmental taxes and other environmental policy mix.The environmental tax can play an important role in the environmental protection, however, the reason of environmental problems was very complex, so solving environmental problems on sustainable development needs not only the environmental tax but also other means, meanwhile, it needs people setting up the concept of environmental protection and doing anything about environment, as well as consuming reasonably and moderately.