Study on Environmental Tax System Status and Countermeasures of China

Pollution has become a common problem that the world is facing.Restrictions on economic development,threatening the survival of humanity.To solve this problem the implementation of environmental tax is surely an effective measure.This article introduces the basic theories of environmental assessment,analysis environmental tax system status and problems of the china,thinking of China's current tax policies related to environmental protection can hardly protect the environment because there is a lack of the type of tax specifically designed for the purpose of environmental protection and the existing taxes related to environmental protection are not perfect,incentives considering environmental factors are too simplistic and so on,so the strength is not enough to form a systematic protection of the environment.This article tries to frame the further step strategy in building China's environmental tax system.,suggest changing some of the sewage charges into pollution tax,taxing on waste water,sulfur dioxide and garbage and making it the main body of China's environmental tax system,adjusting the present resource tax and consumption tax to build China's environmental tax system and to promote sustainable economic development are the important topics in the construction of China's environmental tax system.