| Since the reform and opening up, China's economy has been growing steadily at a higher rate, people's standard of living rises ceaselessly, material civilization and spiritual civilization construction also more and more perfect. But in the high-speed growth of Chinese economy, environmental problems behind more conspicuous. Productivity level is not developed, so we in the development of economy at the same time, on the environment and resources caused considerable pollution and destruction, it also makes us facing huge pressure on resources and environment. The main content of the ideas of sustainable development is to raise the level of human life can not to damage the environment for the price, and drained resources should be no more than maintaining ecological system including ability premise. China's current about environmental protection tax system is not perfect, environmental duty environment tax policy transparency vacancy, low, the lack of authority environmental tax law. In the current tax system, although some taxes directly or indirectly related to environmental protection, but these doesn't fundamentally solve damage to the environment problems, many regions or price at the expense of the environment for the rapid development of economy. Ecological and environmental management work often take a long time and a great deal of cost.Our current resource related tax policy actual operability is poor, tax loophole more, the long run not conducive to the healthy and stable development of the economy. So further perfect our country's existing tax system, and establish a relatively complete environment tax system, levy a can effectively control environmental pollution of environmental protection to ensure that new duty, our economic can and more stable develop faster. This paper analyzes the current status quo environment tax system, reference foreign environment, proposes the establishment and the perfect environment tax system, set up effective environmental management system, and combining with the financial, economic incentive mechanism, environmental risks and early warning mechanism, methods and ways to control the environment, to make the economy healthy development purposes. |
