The Research of Ecological Tax and Economy in European Union;

This article has analyzed the basic principles and specific measures of the ecological taxation of OECD as well as its tax revenue income service condition.

Since 90’ of century 20, in order to resolve their environmental problems, some developed countries reformed ecological taxtation system and set up complete ecological taxation system, that becomes an important manner in these countries to protect the environment.

This paper focused on how to design the ecological taxation’ consummate the system of our country s ecological taxation.

Since 90\' of century 20,in order to resolve their environmental problems,some developed countries reformed ecological taxtation system and set up complete ecological taxation system,that becomes an important manner in these countries to protect the environment.

On the Theory and Practice of "Eco-taxes;

After an introduction,analysis and comparative study of ecological-taxes and reforms in OECD(Organization for Economic Cooperation and Development) member countries,the author suggests that China could increase the proportion of taxes for environment protection,and offer tax incentives for environment protection.

The environment cost should be concerned when the ecological-taxes should be increased against the conditions of high input,high consumption,high discharging,difficult recycling and low efficiency in course of the rough mode of the present development of the economy in China.

The problems and amelioration directions of legal system, financial system, key ecological projects, eco-tax system and market exchange mode was summarized.

Swedish Ecological Tax and its Experience for Reference for China;

The Research on Ecological Tax Policy Based on Compartive Dematerialization;

It introduces the status of ecological tax in developed countries and illstrates the neccesity and possibility to take economic measures to set up ecological tax system and to protect ecological environment in our country.