Discussion On The Construction Of An Environmental Tax System

Environment is the basis of human survival, provide conditions for human survival,itself has the unique value. Due to the extensive development of traditional way, althoughbrought about rapid economic growth, but the environmental pollution and resourceconsumption is more and more serious, the environment problem has become the bottleneckof economic development in China. On the international environmental problems is theworld common problems. According to the content of the "twelfth five-year" plan, both tomaintain the growth rate of7%of the national economy and the energy consumptionreduced by16%, and must be visible in our country has put the environmental issues to avery high importance. Objective means of environmental governance in our country, weshould adopt a kind of effective measures to change the existing serious environmentalproblems. In this paper, on the basis of the reading of vast amount of literature, based on itsnational conditions, based on the foreign theory of environmental taxes, includingsustainable development theory, externality theory, public goods theory, and analysis of theenvironmental taxes on compared with other means of protecting the environment andcharacteristics of the advanced experience of western developed countries for reference toget inspiration, summarizes the status and problems of environmental tax system of ourcountry, thus the environment tax system in China is proposed the ideas and specificmeasures, specific as follows:It is through the analysis of the theoretical basis for environment tax, it is concludedthat the mechanism of action of environmental taxes, on the principle of economics toimprove environmental conditions in our country, provide the basis for our country’senvironmental tax system construction.It is to draw lessons from the successful experience of the overseas developed countryenvironment tax practice, on the one hand, shows the environment tax compared with othermeans of efficiency in terms of environmental protection, on the one hand for抅builtenvironment tax system in our country draw lessons from the experience.Three simple from the perspective of policy analysis the advantages and disadvantagesof administrative and economic policy, and systematically combed the environmental taxsystem in our country, puts forward the necessity to build the environment tax system.Four is on the basis of China’s national conditions and the problems existing in thecurrent environment tax system, points out the construction of environment tax system in ourcountry are faced with the problem, and puts forward the countermeasures and concrete trainof thought of reform. Concrete train of thought is based on the existing environment tax system, step by step, according to the environment of our country, the implementation of taxreform step by step, on the one hand, want to supplement existing into the categories of taxesthat environmental factors and adjustment and improve the type into the environment tax.