Study on Introduction of Environmental Taxes in China

The problem of ecological destruction and environmental pollution is one of the bottlenecks to restrict the sustainable economic development in China.Based on defining the meaning of environmental tax,we do a theoretical analysis on the environmental tax levy.To point against the problems of our current taxes related to environmental protection,such as difficult to play the role of environmental protection fully,single environmental tax incentives and fees as the main form to limit emissions and so on,we propose to construct Chinese environmental tax system by introducing the environmental tax,greening the existing taxes related to environmental protection and continuing to environmental charges.So we can Intensify environmental protection efforts from tax.