Nowadays, global human survival and development are facing stern challenge of the serious ecological environment problem, such as environmental pollution, ecological crisis, resource crisis and so on. Various countries have taken certain environmental protective actions to solve this problem. As the main lever of regulation and control, tax＇s function in the field of environmental protection has already been paid attention progressively. The paper, first introduces main sorts of foreign green tax and preferential policy of it. And it holds that China should establ...
