Perfect Our Country's Environmental Protection Tax Problem Research

Environmental pollution is a kind of economic activity which has negative effects, while we can take measures to deal with this problem, such as direct control by the government, fiscal subsidy, emission charge selling or imposing environmental protection tax, etc. But in market system economy, not every policy could take effects. It turns out that imposing environmental protection tax is the most optimal method. The author holds the opinion that by imposing environmental protection tax we can take a better advantage of resources and protect the environment from further pollution, so contributes to both theory and reality.In this paper, the author makes a theoretical analysis on environmental protection tax, then analyzes some successful examples of some countries, meantime points out the contribution and shortcoming of China, and stresses the necessity of perfecting the tax system of Chinese environmental protection tax, then put forwards some assumption and advice.Based on research and anises, the paper come to the conclusion that although environmental protection tax is not the only way for the government to protect the environment, and not perfect, but it's the most effective, only if the policy maker keep reasonable and comprehensive, the tax will play a positive role. So at present China should improve and perfect the tax system, and by this way to adjust the economic activity.This paper has five parts; the first part is the introduction about the research background, significance, literature review. The second part states the related economic theory on environmental protection tax. The third part is about the successful example of other countries. The forth part mainly analyzes the present situation of China. The last part puts forward some detailed assumption, including integration the existed tax on environment, adding some new kind of tax, reforming the existed emission charge selling and improving tax preferences.