| With the rapid development of industrialization and social economy, the problems of environmental pollution and ecological damage are getting more and more serious. Governments all over the world have paid great attention to the problem of environment protection. According to this, Western countries have established and adjusted to sustainable development as the main revenue policy. Revenue means are used to control negative external problems such as ecological damage, environmental pollution and so on. Then they established a core of the ecological system of the new tax system and received good reaction.Since reform and open policy, serious environmental pollution has occurred with the rapid economical development, which restricts the development of our economy reversely. To solve these problems, we have adopted many kinds of methods of law, economy and administration. Revenue has also played an important role in the environmental protection as a macroeconomic regulation and control tool. But we don't have a systematic and effective "green taxation" at present. So it is necessary to set up a green system suitable to the conditions of our country in order to improve the present environment condition and utilize the limited resources reasonably.This thesis makes a comprehensive study on the relevant theories and practice of green taxation. Based on analyzing the practical experience of green taxation in some western developed countries and the present green taxation and fee in our country, this thesis put forward the principles and concrete measures to perfect our green taxation system. This thesis consists of four parts. the first part illustrates the background and meaning of choosing the subject, the present research circs in and out of country; The second part illustrates the connotation of the environmental revenue and the present situation and problem of our environmental revenue and fee, then make an analysis of the structure to summarize the effective factor; The third part illustrates the international practice and experience of green taxation, and summarizes the character of it; The fourth part is the construction of environmental system. It main includes of the precondition of the environmental system, the design of the system essential, the construction of the environment pollution system, the construction of the environment resource system and other methods.The character of this paper is: designing a tax system which mainly includes environmental pollution system and environmental resource system, on the basic of our environment revenue effective factor and practical experience in western countries, especially former research. |
