XU Dan   School of Economics

Abstract：The economic development of our country is based on the consumption of resources and the destruction of the ecological environment. The worsening of the ecological environment makes the government and people have an urgent desire to control the waste of resources and the pollution of the environment. In terms of finance, the state regulates the behavior of taxpayers by levying environmental protection tax to achieve the purpose of saving resources and protecting the environment to a certain extent. This article analyzes the development of China's environmental protection tax from the perspective of the significance of levying environmental protection tax, the condition of levying environmental protection tax and related suggestions.

Read the article here:       【环境保护】浅析我国环境保护税的必要性.pdf