Conception Of China’s Environmental Protection Tax System

Especially in nowadays, continued global warming, climate andenvironment deteriorating, foggy days and foggy region are graduallyexpanded. Under this context, due to the rapid economic development, ourliving environment of human beings can not afford to this kind ofirreversible damage. Environmental problems are not only related to ourcontemporary human existence and development, but also is related to thesurvival of future generations, increasing environmental pollution isworthy of government’s and people’s attention. To establish aresource-saving and environment-friendly society in our country isproposed to establish a fit for human survival, sustained and healthyeconomic development, which requires from the moment that we shouldstrive to find the right way to protect the environment. From economicsperspective, we need to take use of taxes to address environmentalpollution caused by the negative externalities, in order to guide the variouseconomic agents consciously and actively take measures to reduceresource consumption and pollutant emissions.In order to seek to maximize their own interests, many companies donot actively use the sewage discharge means effective, advancedenvironmental protection equipment to protect the environment, becauseenvironmental is a public goods, as a rational agent would choose freesewage, which requires the tax levers action to constrain their behavior to the role of environmental protection. This paper analyzes the experienceof implementation of environmental taxes in developed countries anddeveloping countries, through these advanced experience to guide theestablishment of environmental taxes in the future of our tax systemelement design, and seek problem of China’s current policy onenvironmental taxes and fees,in order to improve our currentenvironmental tax policy, and proposed future design of green taxes andtax related measures proposed effective advice and recommendations forour green taxes.