The environment for executing tax law has many questions, such as difficultly of enforcing the law, the level and quality of executing tax law are low.

While exercising discretionary power in the enforcement of tax law,the main problems are abuse of the power,unreasonable and unfair exercise of the power.

At present,the abuse of free jurisdiction during tax administration of law often happens.

There exist some problems in our current tax practice,such as imperfect tax legislation,irregular tax administration of law,negative tax authority,endless administrative intervention and so on.

To Create a Fair Taxation Environment and Promote the Development of Non-self-employed Flexible Employment;

Restriction and optimization of tax system reform in Chinese taxation environment;

The main factors which influence the tax cost are:tax environment,complexity of the tax system and the model of tax collection and management,the design and distribution of tax agency,the consciousness of the tax cost from the government and tax service.

Therefore,this paper introduces environment tax variable to utility function and makes experiential analysis by building a panel data model in the coastal area in Jiangsu province.

With acceleration of tax reform and best practices in recent years, it is time to set up environment tax policy.

This article intends to take the sustainable development theory as instructs to construct our country the environment tax revenue law system, and promotes our country economy, the society and the ecology through the environment tax revenue law system is comprehensive, continues to develop.