Research On The System Of Environment Taxation Policy Framework In Our Country

Since30years of reform and opening up, China’s economics develops rapidly, at thesame time environment is worsening. We should clearly realize the economic development ofour country is at the cost of huge resources consumption and environmental damage. Theproblems of environmental which occur in phases in the centuries process of industrializationin developed countries, high-rise in our30-year period of time, the environment carryingcapacity seriously imbalances. China’s energy consumption growth rate is faster thaneconomic growth rate and economic development cost is25%higher than the world average,resource and environmental constraints in China is increasing, environmental pollution hasbecome one of the main obstacles in China’s economic and social sustainable development.Therefore,"Eleventh Five-Year Plan" proposed the major pollution emissions should bereduced by10%during the "Eleventh Five-Year ", energy consumption per unit of GDP thanthe "fifth"period decreased about20%. In2009, in notable Copenhagen congress China madea commitment that by2020carbon dioxide emissions per unit of GDP in2005dropped40%to45%, highlights practical requirements for the construction of resource-saving andenvironment-friendly society and sustainable development.In recent years, countries tend to use economic instruments to solve environmentalissues, and tax means is one of them. Practice has proved that the use of tax measures to solveenvironmental pollution is an effective way. Under the guidance of the theory ofenvironmental taxes, this paper discusses in detail the establishment of environmental taxsystem in China. First, this paper discusses the theory explained the background ofenvironmental taxes, on this basis, using the OECD countries as a sample, analyses thepractice of taxation of foreign environmental profile. Then this paper comments and analysesour current environment tax system and its problems. Finally, this paper draws on theexperience of environmental taxation of developed countries and puts forward policyrecommendation for the establishment and improvement of environmental taxation.