The recent promulgation of the Environmental Protection Tax Law of the People's Republic of China (Draft for Comments) means that the formal implementation of environmental protection tax in China is approaching. According to the draft, the key point of the design of future environmental protection tax system is to change fees into taxes. This thinking and relevant institutional arrangements are different from the general practice in the field of international environmental taxation. This paper reviews the international experience of some OECD countries in the field of environmental tax, focuses on the development and change of the relevant policies and practices in the field of environmental tax in these countries since 2008, so as to provide useful reference for further improving the design of environmental tax in China.
