This article sorts out the connotation and structure of environment-related taxes in OECD countries and the specific conditions of OECD countries in 2012. It also summarizes the new developments in energy taxes and vehicle taxes in some OECD countries around 2008, so as to outline the current situation and new development of environment-related taxation in OECD countries. Moreover, this article compares these situations with the relevant content of the "Environmental Protection Tax Law of the People's Republic of China (Draft for Comment)", and gets some useful enlightenment.
