关键词: 环境税, 制度设计, 立法, 立法原则, 中国

Abstract: Environmental tax refers to the taxation on polluted or damaged environment by organization or persons who develop and use resources environment based on the developed resources degree or environmental polluted degree. Environmental taxation is one solution to environmental issues by using marketing economy, reflecting “who pollute, who handle, who develop, who restore, who use, who compensate, who benefit, who pay”. Environmental taxation is fair for competition and can realize double bonus to triple. This paper, based on Chinas current environmental taxation and combined with environmental situation, thinks the principles of correlation, polluters burden, and exclusive use of environmental tax by referring foreign successful taxation, and presents suggestions for system design of Chinas environmental taxation from taxpayers, taxation ways, tax base, and tax rate.

Key words: environmental tax, system design, legislation, legislation principle, China