An Analysis On The Feasibility Of Collecting Environment Tax In China

With environment problem becoming increasingly serious,man has been seeking ways unceasingly to modify our environment.From the aspect of economy, environment is one kind of public product.In economic activities,as businessmen, manufacturers and individuals manage to maximize their profit, shift the external costs on to society and the environment so as to cut down their internal cost, the allocation of social resources deflects social need. It is demanded to adopt the effective outside measures and policies to solve the external problem in order to achive an ideal resource allocation. Environment tax, as the important component of environment economic policy, its implement bears important significance and effect in internalizing the external cost. Among the various environmental protection measures, environment tax has already proved an effective one.Before introducing environment tax in China, the environment and bio-function of our current tax system must be assessed, and the traditional and current tax revenue theory must be reexamined.On this basis, the necessity of introducing the environment tax in our countryshould be analysed. OECD member nations are the forerunners in implementing environment tax, which have many good experience for us to draw. With these advanced experiences , environment tax system should be opened step by step in our country combining with our national condition.It is to demonstrate and explain in detail the policy target, collecting principles, overall tax system designing frame, collecting steps and supporting measures for opening environment tax in China.The essay contains seven parts: chapter one, the introduction which illustrates the purpose , significance of environment tax research, current situation and research methods at home and abroad, as well as the creativeness of the essay. Chapter two introduces the existing general policy situation about environment tax in China and the primal problems. The third chapter deals with the necessities of collecting environment tax in our country. The fourth chapter analyses the abroad experience in environment tax policy; The fifth chapter analyses the environment tax in terms of economics.The sixth chapter is concerned with the superiority of environment tax by the comparison between environment tax policy and other environmental economic policies.The seventh chapter focuses in the plan and suggestions on opening environment tax in China.Second chapter brings forward the problem .The third to sixth chapters analyses the problem. The seventh chaptersolves the problem.