A Study Of Establishing The System Of Environmental Taxation In China

Environmental tax is an important economic method based on the purpose of environment protection and reasonable exploit of resources. According to the fact that our country did not pay enough attention to the environment protection while the current environment situation is becoming worst with the economic development, the meaning of solving China's environmental problems with environmental tax policies will be profound and far-reaching.This paper starts with our country's current environmental conditions under the background of sustainable development. The idea of implementing environmental tax policies is introduced after the paper reveals the importance of environment and resources protection with the economy development. Practice experience on environmental tax in OECD countries and its applications in China are analyzed after introducing the general situation of environmental tax and some theories related to it. Then this paper focuses on the present conditions, objectives by stages, implemental principles and final effects of establishing the system of environmental taxation in our country as well as putting forward the specific reform plan which is divided into three stages. Finally, a feasibility study toward this reform plan combined with the current situation of China is carried out.