| At present, the human race is confronted with severe environmental crises such as "green house effect", "ozone layer break", "acid rain", "sharp diminishment of woods", "deterioration of grassland" and "extending desertification", etc. Such disasters are owing to the pollution and destroy to the natural environment. The environmental problem has been a drawback to the world economic growth and social development. The proposal of the sustainable development theory receives international acceptance, which is the only way to the bright future of the mankind. The material basis of sustainable development lies in a favorable environment and the sustainable natural resources. Therefore, the protection of environment and resources allows no delay.Based on the theory of the sustainable development, this dissertation takes a combined view of economy and law to study the environmental taxation system of our country and explore the construction and perfection of this system on the purpose of improving the effective protection of our natural environment and natural resources so as to realize the all-round, steady, healthy and sustainable development of our economy, society and natural environment. Apart from the introduction and the conclusion this dissertation is composed of five parts in the total number of about 35,000 words.Section 1. The historical origin & evolution and theoretical foundation of environmental taxThis section gives an introduction of the definition and characteristics of environmental tax, and discusses its historical origin and evolution. The emphasis is laid on the theoretical foundation of environmental tax namely the economics theoretical foundation, the law theoretical foundation and the sustainable development theoretical foundation. This section includes three parts as follows: 1) the definition and characteristics of environmental tax; 2) the historical origin and evolution of environmental tax; 3) the theoretical foundation of... |
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