Study On Legal Construction Of Ecological Taxes

Since 1950s, the ecological crisis occurred continually by the ecological problems highlights the seriousness of the problem during the human development around the world. Against this background, the policy-makers of countries and regions seek for the solutions to solve the ecological problems, improve the quality of the environment, use the ecological factors effectively, realize sustainable use of environment and resources, and achieve the sustainable development. In this context, the command-control legal means are generally taken as the key measure to protect ecological environment. Therefore, the command-control legal means have long been become main legal measures to protect the ecological environment around the world, and the legal means of economic incentives are only regarded as auxiliary methods. After 1980s, the policy-makers of environmental economics, environmental law and ecological protection have gradually realized that the implementation cost of the command-control type of ecological protection is far higher than what people expect owing to its low efficiency, and it also may become great barriers to the economic development and obstacles to realize "the double benefits" economic and ecologic efficiency. Thus, in order to realize "the double benefits" of economic and ecologic efficiency and make the economic stimulus means such as the charge, the taxation, the tradable permits and deposit been used more and more, the economic stimulus means of eco-environmental protection are being attached importance because of their lower implementation cost and less restriction of economic growth. It is under this background that the legal system of eco-tax, as an integrated economic stimulus means to protect the ecologic environment, come into the research vision of the author.In this paper, the author uses empirical, the historical and comparison methods to study the theoretical and the practical issues of the legal system of eco-tax, and multi-disciplinary theories are applied from both the micro and macro aspects so as to analyze how to restructure the ecology tax system form the perspective of the transition and formation of the development period of China. This study can mainly divided into eight chapters:In the introduction section, starting from the background of the problem, the focus of analysis and explanation are the present research situations of domestic and foreign eco-tax system, the significance of the research topic, research ideas, research focus and innovation. The first chapter analyzes the game changes of the legal means (tools), the gradualness of ecological problems from the issues and the game and change of the legal measures to protect ecological environment during the process of understanding construction of ecological problems. Based on that, the best effect of the eco-tax system to solve ecological problems is compared and it is put forward that eco-taxes system is the best choice to solve ecological problems. The second chapter, on the basis of the analysis of the revenue name of the revenue class, put forward that the eco-taxes should be a large class of tax in our country, namely, which should has the same tax status with the turnover tax and income tax. At the same time, the second chapter analyzes the characteristics of eco-taxes. The third chapter seeks the theoretical basis from the perspective of economics, the legal science and sociology for the construction of eco-tax system, In addition to the use of externality theory, the public goods theory, the market malfunction and government malfunction theory to analysis the eco-taxes, such theories as the natural capital theory, the tax theory of dual-benefits effect, the right-cost theory, sustainable capacity-building are particularly introduced to strengthen the theoretical basis of the eco-tax’construction. Finally, it is put forward that the right to use the environmental capacity and natural resources should be taken as the right- cost basis.The fourth chapter, on the basis of examining the international practice of eco-taxes system and comparing the eco-taxes system of the transitional developing countries, developing countries and developed countries, specially the OECD countries, suggests that the eco-taxes system should be carried out step-by-step in transitional developing countries. Then three develop phases, such as the charge of reclamation cost, stimulus taxation and the financial ecology tax or "the green tax revenue reform" are outlined in this chapter. The fifth chapter, after studying the tax with the ecological protection effect in the developing history of tax system and the present situation and the insufficiency of the ecological protection tax in our country’s current taxation, concludes that there is no true eco-tax in China at present. The sixth chapter analyzes the necessity to construct eco-taxes system in China from the perspectives of ecological protection insufficiency caused by the present tax system, the necessities of changing fees into taxes and the demands of eco-tax system to change the governmental functions, recycling economy and the correction of transnational externality. The seventh chapter firstly clarifies the object model choice and implementation steps to establish Chinese eco-tax system, proposes that such principles as fairness, coordination between environmental protection and economic development, tax neutrality, the efficiency, the prevention and government and so on should be persisted to construct the Chinese eco-tax system. Then, this chapter takes the sewerage tax and the resource tax as two tax categories in our county’ eco-tax system, and make it coordinated with other tax law. Finally, this paper discusses the ecological tax’ collection and management with special mention of ecology tax revenue’s international coordination of eco-tax issues and elaborates the objectives and means of coordination.In this paper, the author persists on the spirit of inheritance and innovation. On the basis of the conclusion of other scholars’previous studies, innovations have been carried out as follows:Firstly, a tax revenue name, which corresponds with the current taxation, should be established in the theory study of the tax to protect the environment and the tax should be named as eco-tax. Secondly, the tax scope is expanded from the "good things" to "bad things" so as to move the taxation object toward the random object and expand the object theory of the tax revenue theory. Thirdly, the right and cost theory is introduced and the taxation basis theory is developed. Fourthly, the actual revenue’function and role of the ecological protection is highlighted and the revenue’function is developed. Fifthly, the principle of efficiency and fairness are expanded and moved toward to the inter-generational equity and sustainable efficiency. Sixthly, the tax revenue is changed from the income-based type to non-income-based tax. In the aspects of environmental law, the author hopes to realize public and private partner relations in environmental protection from the transition of old "3P" principle to the new "3P" principle by eco-tax system and finds a chain link point to balance the environment benefit of state, legal persons and natural person. In particular, this paper put forward the viewpoint of "functional integration of environmental law" of eco-tax system, namely, the single environmental protection’function of the environmental law is promoted to transmit to multiplex functions, including protecting the ecological security, social security, economic security and political security, the elimination of the conflict between development and environmental protection so that the function of environmental law will not only promote the realization of the development right and environment right, but also make the environmental law has the functions of "the prevention induction", "coordinated communication", "democracy participation mechanism" in order to realize the integration of government regulation, the market induction and the public participation in environmental protection.This paper pays great attention to the theory innovation and the applied research. After carefully analyzing the lessons of developing and developed countries in their eco-tax implement, the author holds that China should form sewage comprehensive tax and unified resources tax, establish Chinese eco-tax system and lay down "Pollution discharge Tax Rule" and "Natural resource Tax law". At the same time, this paper pays an attention to the coordination between other tax system and international eco-tax in constructing our country’ eco-tax system, proposes the eco-tax’use direction and the tax revenue legislate place planting and takes into account the significance of theoretical study and value of application and the combination of the quantitative research and system research in the study process of eco-tax.