| Now under more and more serious environmental condition, it becomes some country's choice to establish the environmental taxation system. The foreign countries had perfected environmental taxation systems, such as the taxation of environmental pollution, resource taxation and other tax which is good to strengthen environmental protection. To face the more and more serious environment, recently our country has being paid more attention to the protection. It has great success on constructing seven resource taxation legal systems and pollution discharge taxation. We can see that the methods to protect environment are not enough. It is not fit the needs of the strategy of sustainable development of our country.The author demonstrates the action of environmental taxation to the environmental protection deeply, from various aspects through economics and the science of law. The author consults many advanced experiences of other international organizations and put forward reasonable suggestion of establishing the environmental taxation of our country. The author introduces the legislation of principles, establishing the fundamental element of taxation and setting up every taxation in detail. The thesis constructs the system of environmental taxation especially for our country. |
