| With industry's rapid development ,scarce resource and environmental pollution become increasingly serious . Not only they affect human's life quality ,but also block economic development with coordination.Scarce resource and deterioration of the environment have severely blocked sustainable development. World nations have achieved the internationally agreed on sustainable development goals. With acceleration of tax reform and best practices in recent years, it is time to set up environment tax policy. Although many taxes are refered to environmental protection, there still can't control efficiently because of no special tax for environment protection and inflexible tax promotion.To maintain balance ecosystem, accelerate coordination between human and natural, now it is time to take action to reform domestic tax policy. Building environment tax policy is a system engineering, which improves current taxes and also induce new tax based on domestic situation ,foreign experience and global consciousness.In this paper, the situation of environment tax system is analyzed, some best practices are presented and setting up domestic tax system is proposed. Anyway, it is most critical to find a feasible solution to take environment tax as soon as possible and set up a scientific and complete architecture. |
