Research On Environmental Tax System

By observing the history of human development and developing the economy at the same time,it often causes serious environmental problems.Environmental pollution and destruction seem to be the inevitable consequences of economic development.At the same time,the polluted environment begins to act on human beings,public health and economic development Have been seriously affected.Such as the rise of greenhouse gases caused by the emergence of greenhouse gases and the expansion of the ozone layer.Due to the public property of environmental resources,rational economic people in order to pursue their own interests to maximize,there may be some pollution and break the environment behavior,this time,because of its mandatory environmental tax so the control of corporate sewage can play a very important effect.Since the 1970 s,some developed countries have developed a corresponding policy.Western developed countries in the introduction of environmental taxes at the same time,often with the tax preferential policies to tax cuts or tax exemption,and strive to achieve the "double dividend" effect,that is,economic development and environmental protection and common development and common progress.In this paper,we study the environmental tax system of western developed countries,analyze their environmental,economic and social effects on the introduction of environmental tax,and provide policy suggestions for the improvement of environmental tax system in China.This article mainly includes five parts.First of all,it introduces the theoretical basis of the environmental tax system from three aspects.This paper focuses on four theories of economics and several theories of environmental law,which are listed and explained and analyzed.At the same time,Development theory as the theoretical basis for the study of environmental tax system.The second part introduces the development and change of China’s environmental tax development concept and the positive significance of constructing environmental tax system.The third part analyzes the environmental taxation system in Britain,Denmark and the United States,and analyzes the experience that China can learn from.Through the analysis of the current situation of the environmental tax law in China in the fourth part and theexisting problems,some suggestions are put forward in the fifth part,hoping to contribute to the perfect construction of our environmental tax system.