Environmental Tax Research Of Promoting Sustainable Development In China

With the progress of industrialization and economic development, ecological environment has become increasingly prominent, if effective measures can not be taken, it will be increasingly unable to meet requirements of sustainable development. All along, China's policy on environmental protection is continually being improved and achieved some success, but there are still many shortcomings and the result of policy implementation is very dissatisfied. In this paper, on the basis of understanding of the implementation of the environment tax ,we analyse the effectiveness of environmental taxes and problems combining theory and international experience and start a discussion environment tax system for promoting the sustainable development. The research method is mainly reflected in the following aspects: First, theory and practice are combined. Make a combination of the theory and practice of environmental tax with system innovation. Second, comparative analysis is the used. Compare the environmental tax system in other countries to ours and analyze the effects of environmental tax system for reference.This article is divided into four main parts: First: theoretical basis of environmental taxation for sustainable development. Environmental tax does not arise out of thin air, but it has profound theoretical origin .With the continuous development of environmental tax theory, there are mainly in the following theories: environmental taxes to correct the negative externality theory, the double dividend tax effect of the environment, sustainable development theory, state intervention theory, which is to provide a theoretical basis for environmental taxes; Second: the situation and problems of environmental tax in China. China's environmental protection policy has been the reform and improvement are constantly being made with some success, but one problem is the very prominent .These problems enough to hinder the sustainable development of the ecological environment; Third: the experiences of promoting sustainable development of environmental tax abroad and the enlightenment. The in these developed and some developing countries is already quite mature and have achieved great results. China should actively learn from them and develop an environment tax policy suitable for China; Forth: the environmental tax system selection of promoting sustainable development. This part analyses the principle of developing environmental tax policy, tax design and the relevant supporting measures, striving to build a suitable environment for implementation of a good tax environment.