The Role of Environmental Tax on the Environmental Pollution Control

With the rapid development of China's economy, environmental pollution is becoming more and more prominent which has become the restricting factor of economic development. so it is necessary to strengthen environmental tax legislation to control environment pollution. Environment tax is feasible, operational, and necessary. Through the model analysis of environment tax, environmental taxe is a good measure to control pollution. in view of the limitations of the current tax system for environmental protection in China, The measures and suggestions about the construction and improvement of China's environmental tax are put forward in this paper.