The environmental question has already become the common question, which the world faces today, restricting the economical development, threatening humanity’s survival. Many countries take measures to harness the environment and protect the environment from being polluted. The role of tax as a lever to adjust macro-economy in environmental field has been known gradually because it is flexible and efficient. Environment tax has already been adopted by more and more countries. China’s tax policy is also related to environmental taxes, but there are many inadequacies in taxes and our government need to perfect environmental tax.Our current resource related tax policy actual operability is poor, tax loophole more, and the long run not conducive to the healthy and stable development of the economy. So further perfect our country’s existing tax system, and establish a relatively complete environment tax system, levy a can effectively control environmental pollution of environmental protection to ensure that new duty, our economic can and more stable develop faster. This paper analyzes the current status quo environment tax system, reference foreign environment, proposes the establishment and the perfect environment tax system, set up effective environmental management system, and combining with the financial, economic incentive mechanism, environmental risks and early warning mechanism, methods and ways to control the environment, to make the economy healthy development purposes. |