Research On Domestic Legal System Of Environmental Pollution Levies

As the most effective way, western countries have resorted to environmental pollution tax to protect nature and enhance efficiency of resource utilization, which solved contridict between nature and economic development successfully. So it is proved that legal system of pollution tax, instead of pollution charges system, is a rational choice and the best way getting out of current environmental puzzle. Nowadays, environmental pollution tax has already been needed as one of essential parts and present-day theme of domestic environment and tax laws for harmony between nature and economic development. Therefor the forepassed pollution charges system must be changed.The purposes of environmental pollution tax are protecting nature, reducing pollution and deloying natural resource reasonably. Besides general characteristic of revenue, environmental pollution tax also has its own special features as nature protecting objective and statutory levy. Environmental pollution tax can bring ignored social cost into governmental administration, raise necessary investment for pollution controlling, enhance technology innovation and develop resource saving economy.Environmental pollution tax is deeply rooted on economics and law. In external theory it is considered that tax or fee should be imposed of who produced minus external effect to offset it. Also in public product theory nature protection can be accomplished only by government's charging who avail of environmental public articles. In addition we can find similar views in public trust theory which point out that nature resource and environment are entrusted to government by the people and government should charge behaviors of proper utilization of natural resource to improve entironment condition and exploit resource sustainably. At last let us survey on the tax debt relation. Because of tax entity's reimbursement public law debt, which means pay the environmental tax, it can enjoy right to acquire public demands offered by government. Foundation of environmental pollution tax law in China should obey special legislative principles of flexible levy, earmarking and gradualism. Anyone who pollute environment would have been imposed. However, enterprises should be the first to pay now, beginning from water, air and industrial solid rejectamenta pollution and then other pollution such as noise and deserved battery.According to management cost of different contamination and feasibility of technical supervision on tax base, revenue criterion should be differentiated and adjusted based on pollution level every year. Moderate and differential tax rate is prefered.At the same time different minus external effects parallel different tax, local pollution vis-a-vis local tax, regional pollution vis-a-vis central tax and global pollution vis-a-vis share tax. Cooperative taxation mechanism among departments of revenue, financial and environment should be set up firstly on the basis of revenue and environment departments'cooperation on which environment department examines pollution level and revenue department impose tax. Earmarking usage of taxation includes pollution control, environment protection reward, technology innovation and so on.