Study On Legal Construction Of Ecological Taxes

With the economic development, the global environment problem increases serious,especially the resource consumption increases rapidly, which makes natural damage serious.Both in developed countries and developing countries are actively explore an effective way to control environment pollution. Tax is an effective measure to manage the economy, so the "ecological tax" has become an effective way to solve the problem of environment. At present,the ecological tax in our country has not established a complete system, it only reflect on the resource tax, consumption tax and related taxes. The CPC central committee held a meeting,pointed out that in order to speed up the build system of ecological civilization system,accelerating the construction of ecological civilization, strengthen the ecological civilization system reform of systematic, holistic, collaborative, making the overall scheme of reform of the ecological civilization system. Accelerate the environmental protection tax legislation.At the same time, respond to the construction of “ecological China”, and reform the tax system,making sure the sustainable development of nature, society and economy.In this paper, starting from the connotation of ecological tax, analyzing the present situation of the ecological tax law in our country, introducing the advanced experience of western countries, then we knew how to perfect the ecological tax system in our country.This article will research perspectives to locate in the specific ecological tax in our country, strives to use the theory of sustainable development in the construction of ecological tax system. Pay attention to the cohesion of the ecological tax system and the other related tax system.Applicating a variety of tax on the basis of economics, and combining the theory with economics. Providing more basis for constructing ecological tax system. Rediscover the resources in our current problems which existing in the charge of fees and in the environment.Changing the state of previous fee main tax auxiliary. Making up for the lack of ecological protection in our country tax. By learning the successful experience of foreign country, reforming our current tax, then establishing a complete ecological tax system. The circular economy 3r principle applied to the construction of ecological tax system. Perfecting our existing tax. By discussing the urgency and feasibility of constructing ecological tax system, providing concrete scheme and step for the construcion of ecological tax system.Through a special ecological tax and “green tariffs”, injecting new elements to the construction of “ecological China”. Realizing the repeated use of resources, guding people to set up correct consumption view, and realizing the coordinated development of economy and environment.