Environmental Tax And Environmental Tax System To Build

Environmental problem has been a global issue. Countries all over the world are trying to find a sound strategy to resolve it. In doing so, the use of economic means has made great progress in environmental protection. And what is most notable is, taxation as one of the important macroeconomics regulation levers has been paid more attention in the field of environmental protection, because of its ingenuity and effectiveness.With the quick development of Chinese economy, the matter of environment has become increasingly serious. Environmental problem has been a crucial issue in China. So, the establishment and improvement of environment taxation system is very important to solve environmental problem and reach the goal of sustainable development.Under this background, this article takes "environment tax and the construction of environment taxation system in China" as a subject. Paper's main content and viewpoint arrangement as follows:Firstly, this article elaborates on the theoretical foundation of environment tax, then compares environment tax with other environment policies. After that, three kinds of implementation plans on environment tax are analyzed with model. And the model for sustainable development is also presented. Thus, the set problem of environment tax is discussed from the theoretical depth. Then based on the reference to foreign environment taxation practices and analysis of China's environment related taxes and charges, the vision on the construction of environment taxation system suited to our national conditions is proposed finally.