Analysis On The Effect Of Environmental Protection Tax Construction In China And Policy Suggestions

The environmental protection is an important content of the economic, social, the population and the nature sustainable development, also is an urgent topic front of humanity. The environmental protection is whether effective, not only relates this generation of person’s survival and the development, is closely linked with descendant’s destiny. In recent years, the various countries were favored in use of economical methods to protect environment, but the environment tax was one of them.The tax is an important method of national regulation, and through tax to material interest redistribution, not only may guide the people to strengthen the environmental protection consciousness, moreover through the tax maximum the knowledge and the technical energy to play the role in this system. Along with our country to market economy system reforming and the sustainable developmental strategy in the national level establishment, how uses the tax method to improve economy, society’s sustainable development, has become the government and the environmental protection department faced with the important practice question, also is an important topic in our research area.In the 1970 s, some developed countries have existed environment problems, and firstly tried to use tax policies as a means for environmental protection, achieving good effect. With the Economic Transformation in our country, further promote the tax reform and impose environmental tax to solve environmental problems are important steps for our country to realize the harmonious development of natural resources, economy and society and to construct the beautiful ‘Five in one’ of China.In this background, firstly, this paper introduces the theory of environmental tax research, analyzes the status quo of environmental tax in our country, and compares environmental tax policy and other environmental economic policies to highlight the advantages of the functions of environmental tax, under the view of environmental protection, efficiency and fairness. Secondly, based on OECD environment tax system practice experience to analyze our country environment tax policies, according to thecurrent situation of our country put forward the basic idea of the implementation of the environmental tax in china. Thirdly, drawing lessons from developed countries which have the experience of solving the associated problems of the environmental tax and based on the three functional orientation of environmental tax and the theories such as macro-economics, this paper elaborates the practice situations abroad in pollution tax, energy intensive tax, resource tax and other environmental tax incentives, and then makes experience summary from the taxation policy design and the taxation administration system.The full text mainly through literature review, theoretical analysis method based on the experience of the related issues at home and abroad, sets up the direction of thinking of our country’s environmental protection tax of environmental protection tax reform in our country, provide advice.