Establish & Improve The Research Of China Ecosystem Environment Tax System

To ensure the protectiong of our environment forever, inxrease the environmental sense world economics proposed"ecological environment tax",the new concept, which makes tax have new function, ie the protection of enviromnent through macroeconmic. Following the economical system reform and the development of market economic, ecological environment tax not only can use its"level"function,Lut also can instruct economic action,paticipate social production. inprove the development of productivily. The green attribute Accomes more and more obvious. As a part of green environment protection,ecological environment tax have become an imortart topic since we entered the soes,market eonomic has made the secotor rapidly develop,foolowing the new cocent,green has become propossible. But we have a lot of problems and there is some gap compared with the westen developed counteries。So it is very essencial to research the topic,there are four parts of this article.The first part theory connotation of ecological taxFirt,the research on the birth of ecological environment tax。due to the rapid industrial development, many countries met a series of serious environment pollution events, which intimidates our living and development. To increase environment protection has become the one of our continuing development. The thought"government adjusts the environment pollution by macro-tax"of BiGu. And the new idea is the theory base of ecological environment tax.Sencond, the corcept of cological environment tax. Ita another name is environment tax, which means the tax set by government to realize the spicific goal and collect the fonds. It has three characteristics, goal-directed, adjustment and relationship.The secont part the conclusion basing on the comparision between the evelopment process, characteristic of the west ade the east.First, the condition of our ecological tax. Now, in our county,the environment prolection is paid by pollution fee, so ecological environcal tax only is rudiment. Facing the adstere situation. we must set the new tax system as soon sa we can. Second, By the research on America, the antical analyzes the ecological enviroment tax characteristics and influence of westen coutries. sinse the 1980es, America has had a perfect rolicy and has had good grades.Finally, the special points of our country, our serious pollution and the difficult policy selection.The third part 3 rules of setting our ecological environment tax.First, not affect efficiency, not increace tax level.Second, carry out step by step.Finally, harmonize the relations between other measures.The fourth part, concrete method to set mp our ecological tax system,1,se pollution fee is very important in our enviroment protection.2,cancel the unreasonable subsiby.3,the reform of consumption tax.4,Levy land use tax;5,city maintance and construction tax and other tax reform.Finally, on the long run, we should not only widen the tax suope, but also make our tax system green absolutlly.Long term reform goal: 1,widen pollution tax scope; 2,green tax system.In a word, it is a rather complex job to set up the ecological environment tax system, and the reform meed many reforms, it is a very hand job, considerring the characterics of defferent tax and the situation of our country, we can carry out the goal step by step. we can start the reform from the most easy tax. Later reform the more difficult tax which will affect other tax,when those mature environment and other related measures are set up, we will carry out those high-cost and influential reform measure.