Study On Several Issues In Environmental Taxation

This essay makes a comprehensive study on environmental taxation in terms of theory and practice. In the first Chapter, it gives a general introduction about environmental taxation, presenting occurrence of environmental problems and their challenges, generation and development of environmental taxation as well as the concept and characteristics of environmental taxation. Then, it makes study on the environmental taxation practices both in China and abroad, summarizing the function and the influences of environmental taxation as well as the enlightenment brought by the foreign experiences for China. In the second Chapter the essay makes an emphasized probe on the theory of environmental taxation, analyzing reasonability of introducing environmental taxation in our nation in terms of necessity and feasibility. At the same time of analyzing the necessity of introducing environmental taxation, the essay makes a summary on the importance of environmental tax reform, particularly mentioned the importance of promoting the justice value of environmental law. When analyzing the feasibility, the essay studies not only the theoretic precondition of environmental taxation by providing its relative theories but also the current feasible conditions by analyzing the national status, meanwhile analyzing the advantages in dealing with pollution by comparing environmental taxation with other relative approaches. The issues of implementing environmental taxes are in the third Chapter, involving design principles, contents of taxation (including tax payer, taxation basis, tax scope, tax rate etc.), the possible ways of environmental tax reform, levy and management of environmental taxes (including competent department, international coordination of environmental taxation, management & use of environmental taxes) etc. In the end, the essay makes a summary and mentions the disadvantages of environmental taxation.