Study On The Construction Of Environmental Tax System In China For Sustainable Development

Since the industrial revolution, with the unceasing enhancement of the ability to change the nature and to conquer the nature, the human society enters fast development time. However, the economic development was at the cost of the environment. In order to solve the environmental problems, people began to ponder the traditional development path and explored sustainable development strategy. Since the eighties of the twentieth century, some developed countries have introduced environmental tax and reconstruct the existing tax system.As the largest developing nation, our country's environmental foundation and economic basis are relatively weak. While the extensive economic development has not been fundamentally changed, the environment deteriorates. As for our environmental policy, new consideration should be given. With the living standard and quality consciousness is improving, people needs higher requirement of environmental quality. Based on the reality of the environmental problems and the practices of environmental tax for sustainable development, this thesis makes a conclusion that the fundamental of environmental problem is the unbalance of economy and environmental system, which is showed as externalities and public goods. Unified with environmental proposition of sustainable development theory, this thesis systematically discusses the theory of environmental tax, and the action mechanism of environmental tax on the environmental problems, the utility of environmental tax and equality, efficiency, and stability. Comparisons were made with other environmental policies. It was found that environmental tax is a relatively effective method in solving some environmental problems for sustainable development. With reference to OECD environmental tax and the present situation of our country's environmental tax, this paper gives policy suggestion on the path of constructing the environmental tax system.