Green is the color of life，It is harmony, health, safety and well-being of the symbol，20 years since the last century, British economist Pigou out of externality theory，Green Taxes begin to catches people's eyes。In China, with the industrialization of China after the founding of start-up, the negative impact of industrialization, people started to pay attention to promote the coordinated development of environment and economy. In 80 years last century, Chinese began to research tax measures to contain the economic development of disruptive behavior on the environment. In this paper, Analysis and the establishment of Green Taxes would be the researched object, gives some brief introduces.

First, Green taxes outlined the basic content and development process of doing.” A worker wander to finish his task perfectly, he must first sharpen his weapons”. If we want to establish a sound, in line with China's national conditions of the green tax system in our country such a large country in the world, we will encounter complex and difficult issues. So, coming to understand the emergence and development of green tax history before we started is the work we have to be done.

Second, Detailed analysis and discusses the implementation of our current tax system and the green component of the tax, and relatively clear description of the China's current "green tax” end the problems and difficulties. Further specific issues, to the bottom, analyzed and explained its causes.

Third, there was a proverb in China:"lesson, guide for the future". Green Tax Research and Practice in China are lack of experience and theories. Therefore, in building a green tax system, we need to learn from foreign experience.

At last, According to the Existing problems and the reasons we have got, we put forward some targeted suggestions and Strategy.  

 

【 keywords 】Green taxes;  green building tax;  green tax system