Establish And Improve The Research Of Ecosystem Environment Tax On Low Carbon Economy

Low carbon economy development is a major global issue of common concern to the international community. To seek the effective means of environmental regulation is the important subject of government's public management under the sustainable development strategy as well as a prominent task to establish a harmonious society. As an economic means of environmental regulation, ecosystem environment tax has grown into a key method for internalizing the external costs produced during the consumption of environmental resources. The member states of Organization for Economic Cooperation and Development (OECD) have resorted to ecosystem environment tax system and gradually undergone comprehensive reforms of tax system accompanied by the adjustment of their original tax systems. Consequently, apparent effects on environment and economy have been achieved.Therefore, a probe into the current situation of China ecosystem environment tax system with the reference of foreign counterparts'experience will provide a forecasting vision and a policy reference for the optimization of China green tax system reform, and will make up for the deficiency of current theories as well.