Excise tax can adjust the in co me of citizen. following the economic growth of our country, the gap of citizen 's income enlarged and it's necessary to levy upon the excise tax to the luxury goods.

Then it further analyzes the problems in the current pollution charge work and proposes some viable suggestions of strengthening levy work upon pollution charges.

Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.