Study on the Shortage and Reconstruction of Chinese Ecological Tax System

Guiding by the view of science-based development, the ecological tax system which also possesses the benefits of encouragement and financing capital should be gradually established, so the material benefits can stimulate and drive that the social pollution costs are translated into production costs and market price, and the policy and law objectives to control ecological pollution and improve ecological quality can be realized. According to the requirements of sustainable development, China present tax system should be adjusted, and the relatively perfect ecological tax system should be gradually established. In this article, we put forward main countermeasures including the taxation to ecological pollution tax, the reform to resource tax system, and the adjustments to corresponding articles of other tax types about environmental protection.