Research On Environmental Taxation Law System

As an important system to harmonize economic development and environmentprotection, environmental taxation law system origina ted from how to cope with allkinds of environmental problems, and came into being formally under the backgroundof susta inable development. It indica ted the new concept of using tax instrument toprotect enviroment and implement the susta inable development. Environmental taxeswere firstly carried out in OECD countries, and became a worldwide phenomenon ofgreening tax systems. Now environmental taxation envolves into a mature system, andcontinues to develop and be more important. In China environmental tax is just a tryand not effective, so how to use it to protect environment becomes a critica l topic ofenvironmental law and tax law.Grounding on the understa nding and ideas above, this dissertation research es theenvironmental taxation law system, and centers on constructing environmentaltaxation law system in China. It is also an effort to impulse China's environmentaltaxation law system.This dissertation genera lly includes seven parts.Chapter one is the introductory part. Through reviewing environmental taxation'sorigin and evolution, and combining the reality of China, this part introduces the backgound and aim of the dissertation. Then it summa rizes and remarks what is aboutforeign and domestic academic research on the topic. The chapter also expla ins themea ns of study, describes the ma in contents, and defines some related conception.Chapter two is the genera l discussing on the theory basis of environmentaltaxation law system. Why environmental tax and why environmental taxation lawsystem are the beginning point of its theory basis. Environmental taxation law systemhas multiple theory basis, which includes economics, environmental law, tax law andsusta inable development ethnics. Such kinds of theories provide environmentaltaxation law system with a profound basis of justice and rationa lity.Chapter three is the reviewing and commenting of environmental taxation lawsystem's practice in China. After the origina l development, China's environmentaltaxation has some tentative steps. But genera lly, there are ma ny obvious deficiencies init. If take an in-depth study, we can gain such a basal opinion: there is no formal andactual environmental taxation law system coming into being in China; but accord tothe current situation of environment protection, China needs to construct this lawsystem consumingly; and seeing about China's reality, some ma in conditions ofconstructing this law system have grown up.In chapter four, the basic thinking path and model choice about how to constructenvironmental taxation law system in China are discussed deeply. When constuctingenvironmental taxation law system, the first task is to find out the basic thinking pathand choose the proper model. By deeply and compoundly thinking, the paper formessuch paths as follows: establishing an uniform notion of environmental taxation,utilizing rationa lly the foreign experience and domestic resource, locating correctlyenvironmental taxes and charges, choosing scientifica lly the order strategy of the lawsystem's constructing, harmonizing environmental taxes and other system measures,and restra inting potentia l nega tive influence of environmental taxation law system.Basing on the thinking paths above, this chapter comparatively analyses somepresent models in OECD countries and some models suggested by the internalscholars. Also based on the analysis, the dissertation thinks that China should choosethe model of independent environmental taxation law system, which should be carried into execution step by step.In chapter five, the materia l environmental taxation law system is constructed indetail. The materia l environmental taxation law system is very important and includesfive parts. When constructing the law system, China should change someenvironmental charges into taxes, use foreign experience for reference, introduce newkinds of environmental taxes, and green present taxation.In more words, when constructing pollution taxation law system, China shouldreform some emission charges into emission taxes; and levy pollutant products taxes,which should be assorted with consumption taxation. When constructing naturalsource taxation law system, China should take order with the relationship betweennatural source charges and natural source taxes, reform some natural source chargesinto natural source taxes, and green the present natural source taxation, broaden its taxbase, then develop into a big uniform natural source taxation in the end. Whenconstructing ecological protection taxation law system, China should reformecological protection charges into ecological protection taxes and start to levyecological repair taxes, levy CO2 tax if the related conditions are mature, and levyenvironmental income tax, which should be assorted with city's ma inta ining andbuild ing taxation. When constructing related taxation law system, China should greenpresent consumption taxation, city's ma inta ining and build ing taxation, auto and shiptaxation and auto purchasing taxation, and adjust some related taxes on la nd resources.At last, when constructing environmental tax benefits law system, China should checkand evaluate the present tax benefits policy, and add some new benefits measureswhich are made for environment protection.Chapter six constructs the supported environmental taxation law system, which isundertaken in three aspects. At the aspect of environmental taxation's administrationregime, the organ of tax shoule be ma in body of the administration. As to the aspect ofenvironmental taxation's administration mecha nism, the organ of tax should cooperatewith the organ of environment protection. And at the aspect of environmental taxrevenue, it should be used to protect environment. Furthermore, the neutral principleshould be complied, and earmarking of revenue from environmental taxes should be the ma in ma nner of the revenue's expend iture. And the fund of environment protectionand the specia l fund should be founded.The conclusion part is to summa rize the whole dissertation's ma in viewpoints,disclose the innovative points, and analyse the deficienc ies.