Discussion Of The Introduction Of Environmental Tax

Since the 19th century, environmental problems such as environmental pollution, unbalanced ecological system and resource exhaustion are getting more and more serious. The issue of environment has been paid great attention by all governments in the world. Since the reform and opening-up, the economy of our country has been developed rapidly, but the rapid economic growth has paid a high environmental cost. Among lots of environmental protection measures, environment tax's implement bears important significance and effect in internalizing the external cost. In the West, the practice of developed countries has achieved remarkable results. Environment tax has already proved an effective one. Therefore, China need to learn the practical experience of environmental taxes from developed countries and set up with our environmental tax system quickly.Based on China's problems of current environmental policies and measures, the status of the tax system, the theory of externality, public goods and sustainable development, this thesis systematically discusses the theory of environmental tax, and the action mechanism of environmental tax on the environmental problems. Comparisons were made with other environmental policies. This article demonstrates the necessity and feasibility of opening environment tax in China, and furthermore, learning from developed countries' (mainly OECD member countries) advanced experience, combined with the current condition of our country, considers the design of a practical idea of environmental taxes.The full text is divided into six chapters, as follows: Chapter one, the introduction which illustrates the purpose, significance of environment tax research, current situation and research methods at home and abroad. Chapter two, the introduction of theory and development, content, theoretical basis about environmental tax, and through the comparison between environmental tax and other means come to the conclusion that environmental tax is the most effective mean of environmental protection means. Chapter three and chapter four introduce the current condition of our country's pollution charge system, the existing tax system with the environment-related taxes and the main problems, then discuss the necessity and feasibility of opening environment tax in China. Chapter five analyzes the enlightenments from environmental tax policy experience of Western countries. Chapter six, combined with the current condition of our country, puts forward ideas and proposals of opening environment tax in China. Opening environment tax in China should follow this step: firstly, reforming some aspects related to environment tax; secondly, improving pollution charge system and the environmental protection factors in current tax system; then, at the right time, gradually opening independent environmental taxes; ultimately achieving a comprehensive green tax system.