International Experience of Environmental Taxes and Its Implications for China

摘要

In today's society, the development of green economy has become an important trend. There is a large population base in our country, and the resources is relative short, as well as the environmental carrying capacity is not strong. In recent years, faced with increasingly severe sandstorms, PM2.5 pollution and other environmental issues, the development of a green economy and the improvement of environmental tax system cannot be delayed anymore. This paper analyzes the experience of environmental tax reform in Europe, America, Japan and other countries with a view to having a reference to China's development and improvement of environmental tax.