The Discussiorn On The Consltruction Of Environmental Tax System

At present,China's economy has gradually entered a new normal development,but the environmental pollution left by the previous extensive economic development has not been solved,and environmental pollution has restricted the sustainable development of China's economy.In the new round of fiscal and tax reform,adhering to the principle of tax legality,the environmental protection fee has been completed,the environmental protection function of the tax is played,and the reform of the resource tax and the consumption tax has been continuously promoted.Under this background,it is of great significance to study how to improve the environmental tax system in China.This paper analyzes the basic theory of environmental tax and studies the mechanism of environmental tax on its environmental protection,and studies the current environmental tax policy system in China from the just opened environmental protection tax,the current tax system related to environmental protection,and the preferential tax policy with environmental protection functions.The present situation and problems are analyzed.Subsequently,this paper analyzes the tax rate setting of environmental protection tax in various provinces,and calculates the optimal tax rate.By analyzing the principles and tax settings of European tax system,we sum up its successful experience.Finally,on the basis of previous research and the basic situation of our country's current economic and social,this paper puts forward some suggestions on the next perfect development of the environmental tax system in China.It includes further perfecting our current tax of environmental protection function,setting up the environmental protection tax rate reasonably,giving local government certain autonomy and perfecting the supporting measures of environmental tax collection and management.