Study On The Establishment Of Ecological Tax In Xinjiang

The eco- environmental problems are the most urgent key problems that related to human survival and development.Protecting the eco- environment is the base of long-term benefits for the sustainable development and also it is the responsibility of every human being.In this paper, through analyzing the related materials about eco- environmental problems at home and at abroad, found that due to the exsisting of"the market failure"and"the government failure", the eco-environmental resources were abused. The developed countries experience proved that the government's leverage and superiority on imposing the ecological tax, using tax, and also taxation for eco-environmental destroy, could promote turning the outercost of enterprise with heavy pollution into innercost, improve the production technique, increase the competition force, and arouse the ecological consciousness of the whole society, then make realize the effective and feasible way for lower the costs as well as reduce the pollution.In this paper, carefully discussed the necessity and feasibility of establishing ecological tax in Xinjiang from the theory and practice aspect; by analysing the developments, impelimentataion, achievements of ecological tax in OECD ralated countries, provided more useful experience for establishing ecological tax in Xinjiang; and combined with Xinjiang spesial characteristics, conceived the establishing of ecoligical tax in Xinjiang, fristly, impose on special ecological tax, secondly, adjust the existing tax category.Based on the concrete measures of foreign ecological tax, andcomparedwith Xinjiang spetial condition, supposed the adea of imposing ecological tax on one-off battery and one-off chopsticks.