Research On Environmental Tax System Based On China 's Economic Sustainable Development

Since the 21 th century,environmental problems gradually become the common challenge faced by countries around the world, China is the world’s largest developing country,with large population base,the relatively weak environment foundation, and the extensive pattern of economic development has not been shifted fundamentally, ecological dilemma appeared increasingly, which become a major threat to the sustainable development of economy in our country. It is worth not ing that the environmental tax,as the economic means, in protecting the ecological environment. To this,the chinese 12 th five-year environmental protection plan clearly put forward to promote environmental protection tax and fee reform and full implementation of the requirements of the "polluter pays principle".From an economic point of view, environmental tax is an important lever of macroeconomic regulation and control,on the one hand,which enable the reduction in labor and capital distortion effect of existing tax system, so as to promote investment and stimulate employment,conductive to the healthy development of national economy;on the other hand,which also inhibit the resources excessive and low efficiency use, and improve ecological environment, helpful to solve environment problems in the process of our economic sustainable development.Based on the above background, the theme of this paper is “Chinese environment tax system research on the basis of economic sustainable development ", which is divided into four parts: After the introduction, the second part is the economic analysis of environmental tax which at premise of sustainable development;The third part illustrating the methods and econometric model of empirical research, and using the related data, to verify the impact of our country environment tax revenue to the national economy and the carbon emissions; The fourth part puts forward policy suggestions on the design of our country’s environmental tax system, and pointed out:Chinese economic sustainable development need not only environmental tax,but also the coordination of a variety of administrative regulations and the all citizens’ unremitting efforts.