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.

There are several major means to bring about the best pollution level for the society: government's direct regulation,paying for draining pollution system,pollution right exchange system,fiscal allowance system,Coase Theorem mechanism,environmental tax system,etc.

It is of significance for us to follow the road of sustainable development,speed up to promote the increasing mode of economy to establish the perfect system of environmental tax.