The Study Of Environmental Effect In The Our Country Environment Tax

In recent years, China’s stable and rapid economic growth at the same time, resource and environmental situation is becoming more critical, resource shortages and environmental pollution problems continue to spring up. Ecological civilization to the strategic heights of18generals of the party, ecological civilization construction has been referred to the strategic height of five-in-one, focusing on building a resources-saving and environment-friendly society. In2012, the State Department also released the twelfth five-year plan of the National Environmental Protection and made it clear that we must actively promote environmental tax reform to improving the sewage chargingsystem. So, perfection of environmental tax system in China has been put on the agenda. Based on externality theory and the concept of sustainable development, this paper from the theoretical and empirical analysis analyze how the environment-related tax policies of the current taxation structure in China impact on environment to enhance tax system "green" and improve socially sustainable development.On theory, this paper firstly investigates the mechanism of environmental taxes and charges to correct negative externalization and analyzes how environmental taxes affect the businesses, residents and government through the substitution effect to promote sustainable economic and social development. Then the paper summarizes the problems existing in the current tax system such as no independent environment taxes in China’s current tax system. Empirically, based on environment "Kuznets" curve model, this paper selects2003-2012empirical study of the Panel data of29provinces to analyze the tax impact on key variables such as energy conservation and pollution levels. The results showed that the resource taxes, consumption of refined oil and sewage charges and other "green" tax policies aggravated environmental pollution instead of inhibiting environmental pollution. Meanwhile, empirical results show that there is a U-type, or an inverted U-shaped relationship between industrial waste gas emissions and per capita industrial output, but the majority of the correlation coefficient does not pass10%significant test.It describes the environmental Kuznets curve is not the objective laws, but an empirical analysis.Finally, according to the empirical results and practice of environmental tax system from abroad, the paper makes suggestions including improving resource tax regime, adjusting of consumption tax, levying pollution tax and so on. What’s more, to improving the environment we also must implement other means such promoting scientific and technological innovation and upgrading of the industrial structure and trade and so on.