环境税设立与其经济影响

【Abstract】wWw.shuoshilunwen.com The first section of the paper analyses specifically the relationship between economic development and environmental protection in china with Environment Kuznets Curve, based on the current situation of Chinese environmental protection. It concludes that Chinese pattern of environmental protection should differ from the developed countries and we should find out the pattern best fit Chinese situation, using the foreign succesul experience as reference.The second section states the necessity of environment revenue in china. It analyses the disadvantages of Chinese means of environmental protection from the current problems of the existing tax system and limits of other economic means. And puts forward the necessity and feasibility of apply the environment revenue in china.The third section introduces the definition and the advantage of environment revenue, providing theoretical foundation for china’s environment revenue actualization-externalization theory and natural capital theory. It concludes there’re both practical and theoretical foundations for Chinese environment revenue actualization, comparing the various economic means and analyzing the economic and legal situation in china.The forth section sets the initial structure of Chinese environment revenue base on the previous chapter. It analyzes the principles of designing environment revenue, and then sets requirements on the tax rate and tax basis, holding thattax rate should not be too high and should be elastic and flexible in the reality. For tax basis, the suitable one is volume of contamination.The fifth section studies the economic influence of environment revenue’s actualization, which would do good to the sustainable development of the whole society, increase the revenue income of the government and provide a fair competitive environment for the firms, and do good to adjustment of industrial structure and the development of environmental protection industry and light-pollution industry.At last, the paper offers some recommendation for the solving the practical problems in Chinese environment revenue actualization from two aspects, one is using foreign succesul experience as reference, and the other is taking some measures that fit Chinese situation well.