Since the 19th century,with the increasing enhancement of the ability to change the nature and to conquer the nature.the human society enters fast development time.However,the economic development was at the cost of the environment.The environment problems become more and more serious. The environmental protection is an important content of the economical social.The tax is an important method of national regulation. Along with our country's economy system reforming and the sustainable developmental strategy in the national level establishment, using the tax method to improve society's sustainable development has become an important question.In our research area,it is also an important topic.But there are not many researches on this field.This paper based on the basic principle of environmental tax and systematically discusses the impact of environmental tax on our country's economic, especialy reflecting in the GDP growth, income distribution and so on. Meanwhile, using empirical analysis to study our cities' environment tax represented by resources tax.At last,we give advice of tax reform.This paper proposes to use environmental tax solving some problems. But environmental issue is a complex problem.Effectively solving environmental problems should use a variety of policy instruments, the joint efforts of the whole society. |