Moral belief crisis becomes a main expression of being lagged of disposition,which has a strong restriction for eco-tax law.

The eco-tax law already has had the quite long historical development overseas, there have many research on eco-tax law in worldwide.

The Research of Ecological Tax and Economy in European Union;

This article has analyzed the basic principles and specific measures of the ecological taxation of OECD as well as its tax revenue income service condition.

The problems and amelioration directions of legal system, financial system, key ecological projects, eco-tax system and market exchange mode was summarized.

Swedish Ecological Tax and its Experience for Reference for China;

The Research on Ecological Tax Policy Based on Compartive Dematerialization;

It introduces the status of ecological tax in developed countries and illstrates the neccesity and possibility to take economic measures to set up ecological tax system and to protect ecological environment in our country.

After an introduction,analysis and comparative study of ecological-taxes and reforms in OECD(Organization for Economic Cooperation and Development) member countries,the author suggests that China could increase the proportion of taxes for environment protection,and offer tax incentives for environment protection.

The environment cost should be concerned when the ecological-taxes should be increased against the conditions of high input,high consumption,high discharging,difficult recycling and low efficiency in course of the rough mode of the present development of the economy in China.