The Thinking of Environmental Tax Reform of China

The extensive economic growth mode of development on sacrificing environment at great cost has made the problems of environment becoming more and more serious,and affected the person's life as well as the development of economy. It does not match the requirement of sustainable development. In this case,aiming at the contemporary environmental tax system of our country,it would be three main problems faced by us: no special category for environmental protection taxes,the imperfect of environmental protection tax regulations and unpersuasive environmental protection charge policy. It was indicated from the theory and reality of our country environmental tax system construction that we should improve the existing categories of taxes on the environmental protection tax policy as the foundation,and gradually collecting the independent environmental taxes,and finally be to form an environmental tax system comprised of pollution tax,carbon tax,specific product tax pollution and ecological protection tax.