The Idea Of ​​the Introduction Of Environmental Tax

Being a developing country, since the reform and opening up, rapid economic development, also produced serious environmental problems. For example serious soil erosion, large consumption of non-renewable resources, pollution control facilities are not complete in time cause water pollution, air pollution is serious, solid waste pollution is serious environmental problems such as restricting China's economic development has become an important factor. There is a growing awareness of the importance of protecting the environment. So as to establish an environment in line with China's situation the tax system is to improve the environment, rational use of limited resources in an important way, it is imperative. Research in China with Chinese characteristics, the introduction of environmental taxes is not only of great theoretical significance, but also of great practical significance.This paper hopes to environmental taxes positioning, analysis of the role of the mechanism of environmental taxes, environmental taxes in some countries, drawing on the design and implementation process of the experience, the idea of the introduction of environmental taxes in our concrete implementation of the feasibility of the program.This study is the characteristics and innovations in environmental taxes by foreign designs according to specific types of taxes to sum up and draw. Put forward a-viable environmental taxes in our country programs, mainly characterized by an independent environmental taxes based design, to take the first elements of the overall design of the tax system in a way leads to the importance of specific types of taxes in accordance with the design of the program.