Study on the Relationship between the Opening of Environmental Tax and the Prevention and Control of Air Pollution in China

This article systematically expounds the status quo and sources of air Pollution, the experience of foreign environmental tax policy, the advantages and disadvantages of environmental taxes levied in our country through literature research, historical analysis and comparative analysis and put forward recommendations on tax policy of prevention and control of air pollution by combining with the specific national conditions in our country. As one of the basic means of national macro-control, the tax policy is the major countermeasure that cannot he ignored in the prevention and control of air pollution. Studying the tax policy of prevention and control of air pollution will help to effectively control air pollution, develop a green economy and recycle economy and achieve the goal of improving environmental quality.