AnalysisoftheSwedishenvironmentaltaxesEnlightenmentAbstract:Today,environmentalissuesoutstanding,theEUcountrieshaveestablishedbasicenvironmentaltaxsystem.Chinahasnotestablishedanenvironmentaltaxsystem,onlyahandfulofenvironment-relatedtaxes,environmentaltaxesneedtoestablishasystemoftheSwedishenvironmentaltaxsystemafter20yearsofdevelopment,toacertainextentmoreperfect.Sweden’sexperienceofChina’senvironmentaltaxsystemfortheestablishmentofacertainreference.Keywords:environmentaltaxeswithenergytaxestargettherapidpopulationgrowthandrapiddevelopmentofproductiveforces,industrialanddomesticwasteemissionscontinuetoincrease,sothatair,water,soilpollutionisgettingworse.Attentiontoenvironmentalissueshavetolettheworldthelastdecade,from<<KyotoProtocol>>development,toCopenhagen,theenvironmenthasbecomeanationaldevelopmentstrategy.1Below,Iwilltalkabouttaxpolicypointofviewofenvironmentalprotection.First,theconceptofenvironmentaltaxesenvironmentaltax,alsoknownaseco-taxes,greentaxes,theStateactstoregulateenvironmentalpollution,environmentalprotection,raisingfundstoachievespecificresourceandenvironmentalprotectionandenvironmentalbehaviorofaunitorindividualshalllevyaspecifictax.TheintroductionofenvironmentaltaxesandtheroleoftheoryisthetheoryofeconomicexternalitiesandpublicgoodstheoryasthetheoreticalbasisoftheearliestproposedtointernalizeexternalcoststhroughtaxationoftheeconomistPigou,hebelievesthatthegovernmentcanproducearethemarginalexternalcostscausedbythesizeofthecorporatetax.Inadditiontotargetingtheproducer,andnowtheprincipleofenvironmentaltaxrevenueisthe‘polluterpaysprinciple’,thatisbecauseofpollution2causedbythepollutertobeartheloss.Second,thecaseofEUenvironmentaltaxesraisedtaxesonenvironmentalprotection,environmentalprotection,theEUtaxpolicyisagoodrepresentative.(Abackgroundof18thcenturyindustrialrevolution,industrializationandurbanizationhasbeentheEU’snationalsocio-economicdevelopmentofthetheme.Totheearly20thcentury,theEU’smainindustrializedcountriescompletedtheirindustrializationandurbanization,butalsocompletedaconstitutionalmonarchytoademocraticformofgovernmentreorganizationofthehighconcentrationofindustryandpopulation,thereisnorestrictioninthecaseofemissions,resultinginalotofenvironmentalpollutionincidents.1930InDecember,theBelgianMaasvalleyhighdegreeofconcentrationbecauseofindustrialpollution,resultingin60deathsandthousandsofhumancases.December1953,thecityresidentsashigh-sulfurcoal-firedheatingemissionsofharmfulgasescontainingdustlarge,London,Englandmorethan4,000peopledied3within5days.(Bdevelopmentandreformasearlyasthe1990s,manyEUcountriestodeveloptheirproductsfortheenergydifferencebetweentheimplementationofmultipletaxationandtaxationmeasures.EUenvironmentalpolicyinnovation,mainlythroughthepricemechanismtoachievetheEnvironmentalTaxPolicyTheinnovativeideaistoadjustthepricebytaxes,bythepriceadjustmentbehavior,includingtheproductionandconsumptionbehavior,soastoachievesavingsinresources,thepurposeofreducingemissions.(CoverviewofenvironmentaltaxesinSwedenin1988,Swedencreatedtheworld’sfirstenvironmentaltax,andtheactualcollectionoftestscarriedoutIn1991,Swedenfurtherenvironmentaltaxreformreducesthetaxesarenotconducivetoenvironmentalprotection,increasedforCO2,SO2,NOxenvironmentaltaxleviedonSwedishenvironmentaltaxeslargerspeciesaremore,anddistinctiveSwedishenvironmentaltaxesaregenerale...