Study on Environmental Tax: A Case of China

Study on Environmental Tax: A Case of China

Huifeng Li, Xuanwei Zhang
DOI: 10.4018/978-1-4666-0276-2.ch016
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Since the industrial age, along with the promotion of economic development, problems of ecological destruction and environmental pollution are becoming more serious. To solve this problem, the implementation of environmental tax is an effective measure. Based on the analysis of the theoretical foundation of environmental taxes, international practice and experience in environmental tax system, in this paper, the authors describe the status quo of China’s environmental tax system, and frames the further step strategy in building China’s environmental tax system.
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2. Environmental Tax And Its Theoretical Basis

Environmental taxes are the kind levied by the government, in order to protect the environment and resources, to all its units and individuals involved in environmental resources development and utilization in accordance with their extent of development and utilization of natural resources or the extent of their damage to the environment.

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