The Issues Of Environment And The Construction Of An Environmental Taxation System In China

This thesis adopts a comparative analytical methodology using a comparison between an economic environmental policy and a mandatory environment policy as a starting point and then reaching a conclusion that the former is more effective and efficient than the latter. Based on the conclusion, a further comparative analysis is made on the policy measures used by the two types of policies and a generalization of the characteristics and advantages of the environment tax is reached. The purpose is to analyze and evaluate the concept and effect of the environment tax.It is a trend of the tax reforms in western countries that taxes and fees are designed for the purpose and environment protection, ecology and greenism. Europe takes the lead here. Therefore, this thesis focuses on a comparative study of the practices and innovations of the European Union in terms of environment taxation and tax policies. The author tries to appraise their practices and further draws a conclusion that might be used as a reference to the development of the environment taxation system in China.To build an environment taxation system in China, it is essential to first appraise the existing taxation environment and the ecological functions and to build a new understanding of the Chinese traditional and contemporary taxation theories. Only on this ground is it possible to explore the possibility and necessity of introducing an environment tax to China. All these will build a wider and realistic background for the design of a Chinese environment taxation system.Based on the analysis and description of the environment taxation, the thesis focuses on the establishment and development of environmental taxation system. Since the protection of environment and the protection of resources are two basic indicators of sustainable development, the study of the effect of environment tax is done in these two areas. That is, the building of the tax system in the protection of environment and in the protection of resources.Protection of environment and resources is not only essential to the sustainable development of a country, but also has international impact. Since there are special issues concerning environment and resources such as cross border pollution and the impact of environment tax on trade, it is necessary to take into account global taxation coordination as well. Thus, global tax coordination becomes a key focus of research in the thesis.Chapters 2, 3, 4 and 5 discuss general theoretical issues of environment taxation and environment tax for the purpose of ecology. The last three chapters discuss the development of environment taxation in China, with a focus on the capability of environment tax to eliminate cross generation externality, in...