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[Objective]The study aimed to discuss the relationship between environmental tax and sustainable development in China. [Method] From the aspects of economic growth,development mode,environmental consciousness of national people,equity and efficiency,we analyzed the relationship between environmental tax and sustainable development in China,then studied the current taxation systems aiming at sustainable development. [Result]In China,the design idea of present taxation system is not suitable for sustainable development,and a complete and scientific environmental tax system has not been established. Environmental tax indicates fairness principle,promotes equal competition and economic struc-ture adjustment,and enhances the environmental consciousness of national people. [Conclusion]Environmental tax is not only an important system guarantee for the implementation of scientific development concept and circular economy,but also an effective method for governments to protect environment and realize sustainable development.
[Objective] The study aimed to discuss the relationship between environmental tax and sustainable development in China. [Method] From the aspects of economic growth, development mode, environmental consciousness of national people, equity and efficiency, we analyze the relationship between environmental tax and sustainable development in China, then studied the current taxation systems aiming at sustainable development. [Result] In China, the design idea of present taxation system is not suitable for sustainable development, and a complete and scientific environmental tax system has not been established. Environmental tax indicates fairness principle, promotes equal competition and economic struc-ture adjustment, and enhances the environmental consciousness of national people. [Conclusion] Environmental tax is not only an important system guarantee for the implementation of scientific development concept and circular economy, but also an effective method for governments to protect environment and realize sustainable development.