Study on tax greening policy in view of sustainable development

In order to encourage resource conservation and environmental protection with the tax policy to boost the sustainable development, this paper focuses on green tax system whith the methods of system analysis, comparative analysis. Beginning with the background of the study , and then this paper analyzes the meaning of green tax and its function to sustainable development, finally improving the green tax system policy recommendations are discussed, including the reform of existing taxes and levy some new green taxes.