Research on the Establishment of Environmental Tax System in China

Tax is an essential economic measure for the government to carry out environment protection. It is urgent to constitute a scientific and integrated environmental tax system which fits our national conditions. The basic train of thought for our environmental tax system are: first, a special tax for protecting environment should be levied in time, which contains a main content of the environmental tax system, Second, various tax adjustment measures should be taken to protect environment in the other average taxes, which is taken as an auxiliary content of the environmental tax system.