The Research Of Establishing China’s Environmental Protection Tax System

Enter the rising frequency of disasters of this century, environmental changes caused, more and more wide range, damage is getting worse, and constantly open up a disaster in human history and area meteorological record, serious impact on national economic and social life. How to protect the environment must become a common topic. Since the last century80’s, Western developed countries is based on the theory of welfare economics and institutional economics, enhancing the study of tax policy to protect the environment. In1991, Sweden enacted the world’s first environmental tax adjustment Act. OECD Fiscal Committee on environmental policy in1992, stressed the relationship between environment and tax for the first time, followed by the establishment of the "tax environment forum" in1996, a strategy for the implementation of environmental taxation in OECD countries, caused the Western countries on the so-called green revolution of the environmental tax system. At present, the EU countries in particular in developed countries are increasingly using environmental taxes, environmental taxes, and other specific taxes to protect the environment, balanced ecology. International practice shows that the tax system on the environment: environmental tax system with the dual potential of improving economic efficiency and the achievement of environmental objectives is one of the effective means to resolve the contradictions between economic and environmental.With China’s rapid economic development, the contradictions between development and environment have become increasingly prominent. However, in theory, mining environmental tax system in China is still enough, lack of systematic study of; from a practical point, the effects of a narrow range, not the introduction of environmental taxes in the real sense. In this connection, China how to tax economic lever effect, protecting the environment and resources, sustainable development of economy and environment, become an important issue currently facing the reform of the tax system. This article is based on this understanding, focusing on how to use tax measures to protect the environment.This article is based on the environmental economic theory, in conclusion and implementation of foreign policy environmental tax on the basis of experience and, analysis of environmental tax system in China, in connection with reality, construction on the design of environmental tax system in China.