The Study Of Eco-tax System's Construction And Consummation In China

The global natural environment is facing the more and more serious problem at present. All countries, no matter developing countries or developed countries are challenged by a series of serious environmental problems, such as the shortage of natural resource, the pollution of environment. Protecting the environment and realizing sustainable development of economic and social environment are becoming the common sense of people and governments all over the world. The tax method has became an important economic environmental policy which can realizing sustainable development of developed countries worldwide. The problems of shortage of resource and environmental polluting are serious in China that has limited the social and economic development. Comparing to developed countries, there are some problems and disadvantages existing in Chinese tax policy theory and parasitizing. That makes it is hard to realizing sustainable development. The policy that can promote the degree of resource economy is needed to be modified.Under this background, this paper has researched the common theories of eco-tax that it has studied both the advantages and disadvantages of the environmental protection methods such as taxation, environment control, change on sewage, transaction of sewage right, subside and so on by comparison and analysis. Meanwhile it also refers to the precious experience of certain developed countries and transitional countries. Which affirms the effect of tax in sustainable development, and also enlighten China to stress importance on the function of taxation on environment protection and avoid to adopt the protection-after-pollution routine. The consist promotion of eco-taxation and build the suitable and unique eco-tax system are indispensable paces. More over, this paper also analysis and evaluate the function of eco-taxation, such as the consumer tax, resource tax in our current taxation system. In addition, it uses empirical method to test the Kuznets curves of Chinese environment and provides the suggestion: the specific plan of build China eco-taxation system by two steps. To sum up, this study put forward a meaningful explore to the eco-taxation theory and benefit the reform of existing tax system.