These problems include the too narrow tax scope and the existing grouping levy pattern cannot reflect the principle of imposing by ability,unsuitable expense deduction method irratioral tax rate structure,and backward tax administration pattern.

The negative influence of the forms of taxation on grassland livestock husbandry are as follows:increasing the weight of herdsmen; twisting working function of grass-roots government; weakening herdsman the ideas of the property right of pasture; exacerbatin.

A large number of researches had been done to investigate representation derived from vision.

As an increasingly important component of economic system Environment tax has been given more and more attention to,but there are still some doubts about the definition of environment tax,effectiveness,comparative tax rates,tax attribution,collection methods and tax expenditures.