Study Of Environmental Taxation In China

As the environmental issue is related to national well-being and affects the prospects for development of human society, therefore, it is one of the highest profiles that have always attracted the attention of the international community. Countries around the world have been working diligently to find solutions to environmental problems and means.In a variety of current environmental policy instruments which are settled down by Government, the ones that are directly controlled by government are rarely used because of the lack of flexibility and economic inefficiencies; sewage charges are lack of seriousness and mandatory because of its non-standard standards, a lack of rigidity for the imposition, and even the large arbitrary as government does not regulate its behavior, which not only makes against smooth distribution relations, but influences the authority and unity of country's environmental policy. In contrast, a carbon tax is accepted by most countries for its fair, efficient, simple, and easy to be done.China's current environmental tax policy is mainly the sewage charges and all other kinds of taxes are decentralized arrangements. Although this, to some extent, bound by the non-environmental behavior, limited the generation of pollution and raised some funds for controlling pollution, there are many shortcomings for sewage charges itself. Because some related kinds of taxes do not directly promote sustainable development and can not create a dedicated source of revenue, which limited the tax and fee system for the regulation control to environmental pollution. So it is very urgent for China to levy a special environmental tax.China's current environmental taxes and charges system have many defects, on the surface, which is because of the irrational arrangements, but its deep-seated reasons come from China's current financial system, the local government performance evaluation, financial monitoring mechanisms, etc. The existing financial system has led to local financial resources' deficiency, while the assessment on economic growth as a standard performance evaluation has prompted local governments which seek for economic development as their primary goal. Coupled with the imperfect current financial supervision system, local governments preferred to economic growth in exchange for environmental pollution. Inadequate enforcement of environmental policies resulted in that pollution control funds are used for other purposes. Therefore, if the tax reform is practiced in these circumstances that the above system can be perfect, China's introduction of environmental taxes will have a good institutional basis. However, any system improvements can not be conducted in an ideal environment, and always with the continued integration and improvements of various systems, therefore, China's environmental tax reform can only be done in the circumstances of the above-mentioned imperfect system, of course, accompanied by the gradual improvement of these systems, the environmental performance that China's environmental taxes reflect will be increased gradually.If we want to introduce environmental tax in our country, then the next question is that how the policy effects of the introduction of the environmental tax reflect in China? This paper argues that this depends on the effectiveness of the environmental tax itself, and it also depends on the government action. We survey part of the public about their awareness on the introduction of environmental tax, and reflect the request of the public on environmental tax levy to the government to demonstrate the degree of the influence of the government's policy effects for the introduction of the environmental tax.Based on the data's availability and the needs of actual work, this article examines the cognition of the public for the introduction of the environmental tax in Shandong Province as an example. We study the focus of attention of the public on the introduction of environmental tax by using principal component analysis. The results shows that the current issue of public concern focus on the current environmental situation, the difficulty of the introduction of environmental tax, the understanding of the current environmental tax policy, the necessity of the publication of the enterprises to pay environmental taxes, the necessity of soliciting public views on the introduction of environmental tax, the necessity of the introduction of the environmental tax and other issues. And the necessity of tax clearance certificate issued by the government after paying the environment tax, the necessity of gaining ground environmental tax to the public after the introduction of environmental tax, and the necessity of the publication of the environmental tax expenditures and so on are not currently concerned. Many people think that these issues should be considered in the introduction of environmental tax.Using Gray Correlation Analysis Study to research the introduction of environmental taxes is the government's current focus, the results show that from the results of the calculation, government should focus on "the introduction of environmental taxes to consult public opinions," "the introduction of environmental taxes to the public knowledge of universal environmental taxes", "environmental tax payments to the public", "to the public the enterprise to pay environmental taxes" and other issues.In summary, the introduction of environmental taxes in our country, the public is to recognize the overall, but require a higher demand to the government levying taxes on the environment to do the preparation work and post-management after the introduction.After the introduction of environmental taxes, the other must face the problem is that taxpayers and tax (the government) in relation to tax levied for the relationship between the start of the game. Taxpayers to comply with environmental taxes directly affect the degree of how tax policy effects to the environment to play, how to form a harmonious relationship is levied for this chapter should focus on. We built on an environmental tax levied for the evolution of game model, the findings show that:(1) to ensure a certain degree of government regulation to build a harmonious environment, efficiency is the relationship between taxes levied for the premise; (2) high tax rates and high penalty rates are not as conducive to levied for the formation of a harmonious relationship; (3) tax game between the people and the taxpayer is an interaction, repetitive, dynamic change process. When the tax administration's oversight costs and the probability of certain circumstances, the taxpayer's choice is essential. In general, limited to the cost of collection and budget constraints, supervision over collect tax is a certain probability, while the relationship in this game, the majority of taxpayers out of tax liabilities of awareness or consideration of the consequences of tax evasion, it will in general tend tax credit. At this point, the tendency to maintain the taxpayer's tax credit and put it into reality is the tax person's best choice.It can be seen that to achieve environmental tax levied for a harmonious relationship between the government and taxpayers need to jointly build, and the government play a leading role in which, therefore, at this stage the government should actively create conditions and strive to create a harmonious environment for taxes levied for the environment.Finally, we learned from advanced international experiences, combined with Chinese actual situations, designed the framework of the system of the introduction of environmental taxes in our country.