Review on the Construction of Pollution Tax System based on the International Practice of Environment Tax System

As an important economic means used by the government,tax revenue plays an important role in resources allocation and control on economy.America and European countries has taken tax collection as an effective measure in environment protection.Though there are some environment protection related taxes in China,there are some problems with them,such as the problems of the lack of special tax for the protection of environment,the incomplete regulation and the lack of pertinence and flexibility.We should change discharge fee into tax for environment pollution,make it become the main tax of environment tax system,adjust current resource tax,enlarge scale of tax collection,improve standard of tax collection and make adjustment in relating consumption tax.