Study On The Environmental Tax System In Our Country

With the development of global industrialization process accelerated, a series ofenvironmental problems have become the focus of all countries in the world. As adeveloping country, we has also encountered serious environmental problems in thedevelopment of economic, In The Third Plenary session stressed the construction ofecological civilization, the environmental protection is the priority, how to solve theenvironmental problems is so serious? We have a clear understanding of theenvironment, environmental tax system as the one of the environment means is anindispensable part. at present, our country has not formed a system of effective taxationsystem, in order to make full use of economic incentives, effectively guide and standardthe behavior of market subject, the environment tax is an important part combined withother environmental measures, according to the necessity of environmental tax systemand improve the environmental tax in the paper, environmental tax raises the deficiency,and puts forward the the reform measures of environmental tax system, to establish theenvironmental tax system earlier in China, so as to achieve harmonious development ofman and nature.According to the characteristics of environmental tax system, to explore theestablishment and improvement of environmental tax system from the theoretical andpractical point of view, and summarizes the status and problems of environmental taxsystem in China, and puts forward countermeasures to improve the system of. This textis including5parts:The first part is the introduction, the contents of this study and the related researchstatus and make an overview, introduces the research ideas, research methods, the maininnovation.The second part is a general understanding of environmental tax system. In thispart, to define the concepts related to the environment tax system, characteristicanalysis of environmental tax system, on the basis of summing up the necessity of itslegal sources.The third part is that the status of environmental tax system and problems, theresearch status of the environment tax system at home and abroad, the problem andreason of environmental tax system, countermeasures and leads to the following.The fourth part is from the state of the environment, put forward countermeasures and suggestions, first get the inspiration from foreign solutions, and put forward theCountermeasures for the actual situation in our country, perfecting the environmentaltax system in china.The fifth part is the conclusion, summarizes the above.