An Analysis Of Establishing Our Country's Ecological Tax

The people's republic of China has been established for 60 years and the reform and opening up until now has 31 years, China's economic, political, cultural and social construction, all made great achievements, but it also faces many serious problems. The environmental question has already became the common question, which the world faces today, restricting the economical development, threatening humanity's survival. Many countries take measures to harness the environment and protect the environment from being polluted. Among the measures, ecological tax has already been adopted by more and more countries. In 2010, the just-concluded the Eleventh National People's Congress, on the third meeting, Pan Yue, vice minister of environmental protection to attend the CPPCC National Committee meeting in that the introduction of eco-tax has been put on the agenda. Apparently, with the development of operations of environmental control in our country, it is of great urgency to replace administrative charges with taxations and to establish a unified ecological taxation system in China.Based on China's problems of current environmental policies and measures, The unity of theory and practice of using historical analysis combined with practical analysis, and comparative analysis of research methods and inductive analysis. This article demonstrates the necessity and feasibility of opening ecological tax in China.This article first to define the meaning of ecological taxes, based on the theory of externality, public goods and sustainable development, this thesis systematically discusses the theory of ecological tax, and the action mechanism of ecological tax on the environmental problems. Comparisons were made with other environmental policies. Third, the introduction of foreign experience and evaluation, the methodology of induction complete and rich of useful experience. Finally, combined with the current condition of our country, According to the basic principle and goal of ecological taxation, puts forward ideas and proposals of opening ecological tax in China.