Study On The Environmental Tax System From The Perspective Of The Double Dividend

In the past few decades,with the developing of our country’s economic index,the environmental problems are increasingly serious.People want both material and spirit.How to harmonize the relationships between the economic development with the environmental protection,becoming the most important problems to be solved in our country.Since the 1970 s,through OECD’s studying of the double dividend about the environmental tax,lots of countries has made positive progress both in environmental protection and economic development.So studying our country’s environmental tax system according to the double dividend can make an important inspiration for our country’s ecological environment protection and the perfection of tax system in the future.This thesis aims on achieving the double dividend of environment protection and economic development.Making the design of our country’s environmental tax system as object.Firstly,analysis the economic theory and our environmental tax system and analysis about the problems exiting in our current system.On this basis,making a summary about the practical experience of OCED country environmental tax system and have a enlightenment for our country’s tax reform.Predicting the possibility that the environmental tax double dividend comes true in our country.Secondly,designing specific scheme of our country’s environmental tax system,based on the design principles and overall objectives of our country’s environmental tax,making protecting the environment as the basic starting point,in order to improve tax efficiency as the core.Finally,to promote the environment tax reform to run smoothly combined with the corresponding supporting measures.Environmental tax as an economic tool can promote the change of our country’s economic development and the adjustment of economic structure.This thesis based on the double dividend,making a systematic study and design about our country’s environmental tax system.As a reference for our country’s environmental tax reform in the future.