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The ozone hole, acid rain, soil erosion, desertification, species extinction ...... serious environmental pollution, ecological damage shocking. In recent years, China's sustained and rapid economic development, has made remarkable achievements, but also paid a heavy price ever. Deterioration of the ecological environment not only affects people's quality of life, and also restricting the coordinated development of the national economy. All along, the Chinese government attaches great importance to ecological and environmental problems indeed, has taken various positive measures. But so far, due to economic growth is basically built on high consumption, high pollution, the traditional development model, or the emergence of more serious environmental pollution and ecological damage, resulting in environment and development have become increasingly prominent, not optimistic about the prospects for sustainable development . If you do not change the traditional mode of economic growth, not the construction of ecological civilization into a more important position, production and living environment will become increasingly deteriorating, not only directly affect the grand goal of building a moderately prosperous society in the successful implementation and long-term survival of the Chinese nation fundamental development plans. Taxes as the country's main economic macro-control means of the ecological protection is playing an increasingly important role, and thus its construction it is very important. Construction of ecological civilization guided ecological tax can be said that environmental policy innovation in one direction, but also to achieve sustainable development, the construction of ecological civilization contemporary issues. In response to these conditions, combined with ecological civilization's background and practical significance of this paper, and environmental regulation, pollution charges, emissions trading rights and protection of environmental resources, subsidies and other means of comparative analysis of this perspective the concept of eco-taxes redefined. Meanwhile, the proposed approach to build ecological civilization taxes - the establishment of ecological taxation. Then, the paper carefully examines China's current tax system taxes associated with ecological protection status, and its economic effects of a brief analysis to arrive at our establishment of ecological tax system is necessary and feasible, but due to the game collection costs incurred , requires the design of the tax system, the tax at the statutory rights of the ecological environment into capital goods after full consideration of capital goods as defined property rights bundle and a reasonable set of reasonable taxation system. Given this thinking, the paper then studied the developed countries and some developing countries and economies in transition, the ecological tax, in addition to the tax certainly means of the important role of ecological civilization, but also got some aspects of eco-taxation valuable experience design. Thus, we propose to build the resource tax as an example of ecological civilization guided eco-taxation of the basic ideas: first should create a good institutional environment. Secondly, we must \In addition, the design of the tax system is not only eco-taxes / project design, tax basis, tax rates and tax aspects of the setting, perfect, but also reform of resource tax collection and distribution system design and improve relevant supporting measures. Finally, through taxes on education but also in the level of consciousness completely change people's ideas, the establishment of sustainable consumption, behavior patterns, and promote ecological civilization consumer attitudes, values, true to form.
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