Environmental Taxation Theory And Its Application In China

Environmental problem has been a crucial issue in China. As a useful way of resolving environmental problem, Environmental taxation as macroeconomics regulation lever has been paid more attention in the field of environmental protection, because of its ingenuity and effectiveness. So, to build and complement environmental taxation system, to reach the goal of sustainable development, environmental taxation is very important.This paper attempts to bring forward some basic plans to improve Chinese environmental taxation system on the basis of summarizing and analyzing the foreign experiences of environmental taxation system reform.This paper consists of five parts:Chapter 1 is introduction, which focus on the background and study significance of the topic and describes the actuality of environmental taxation in China and abroad.Chapter 2 introduces theoretical evidence of economics for environmental taxation, firstly introduces premise of environmental taxation, sustainable development and function of government in resource allocation, then economically analyzes environmental problem, what makes pollution occur, list degradation of environment and market failure and relative economic means, analyzes Pigovian tax in competition market and environmental taxation all over the world ,mainly about OECD and developing countries.Chapter 3 analyzes the pollution in China. Through analyzing the pollution in China, this chapter describes the localization and necessity of environmental taxation reform, indicates environmental taxation is a ideal means for protecting environment.Chapter 4 puts forward the means for how to restrict the environmental taxation system. Through analyzing the legislation of environmental taxation, this chapter puts forwards the principle of environmental taxation, and discusses the concrete reform methods, including pollution tax, litter tax, gas tax etc, adjusts tax rate and tax items, improves environmental protectiof taxation and strengthen encouraging clean resource plan. Chapter 5 is conclusion. According to the basic principle and goal of environmental taxation, this part summarizes the main content of environmental taxation reform and emphasizes the problem in environmental taxation construction.