Study On The System Of China’s Environmental Protection Tax Under Green Development

The first comprehensive Environmental Protection Law was introduced in 1979 in china by the Standing Committee of the National People’ s Congress.After that government carried out pilot project of fee-levying for pollution discharge.In 1982 the collection of effluent fees conditional law/was introduced.this law created the system of fee-levying for pollution discharge.Nowadays,as environmental issues become increasingly prominent,the system of fee-levying for pollution discharge which in order to restrain the enterprise from reducing discharge and promoting Cleaner Production,has not been effective.Under this background,our government build the policy about green development concept and change the law about environmental protection for easing the stern situation of environment.The new environmental protection law prescribes that No pollutant discharge fees shall be levied if environmental pollution tax has been levied according to the law.By the end of 2016 China introduced the environmental protection tax law and it will be enforce in January 1,2018.I study on the system of environmental protection tax under it will be enforce soon in China.The paper comprises five chapters text.The first chapter analyzes why China change the system of pollutant discharge fees to the system of environmental protection tax.in the background of green development concept.introduces the realistic background and context of green development concept and redefine it’s conception.The second chapter presents the definition of the function of the system of environmental protection tax,introduces the theory of the system of environmental protection tax.The third chapter elaborates the progressive significance of the system of environmental protection tax by listing six elements of environmental protection tax and analyzing the different between the system of pollutant discharge fees and environmental protection tax in China.The fourth chapter introduce the practical experience of foreign country about the system of environmental protection tax.The fifth chapter gives the advice that how to improve he system of environmental protection tax in order to construct resource-saving and environment-friendly society under the green development concept.Those advice based on the practical experience of foreign country and national condition of China.In my opinion,Environmental Protection Tax Law is not just change the system of polutant discharge fees to the system of environmental protection tax when I analyzing the conception,the system and the environmental data in the process.But also this law need to achieve the goal of green development concept by using the tax which is a economic and legal mean.However,Environmental Protection Tax Law only raises the standard of environmental damage cost of enterprise and the power of enforcement for expropriation.If this law want to obey the green development concept indeed,to change modes of production and life,we must expand the scope of subject and object and raises the standard in law.Moreover,we need establish legal regulations about the tax allowance and guarantee measures.We can achieve the goal of green development concept based on Multilateral coordination by the Environmental Protection Tax Law.