The Implementation Of The Feasibility Analysis Of Sewage Tax System In China

Nature is the basic conditions and relying of mankind's survival, reproduction and development,but it is the limited resources what she can give. As long humankind has been wasting of the environmental resources without restraint, it is causing serious environmental pollution and resources destruction. Has now it is reached a position of human survival, how to face the situation is the first problem that all the people concern.With the natural conditions deterioration, the western countries take charge of environmental taxes as economic instruments. In China, the main means to the environmental pollution is indirect intervention in the economy, that is, the charging system. China's charging system since the 1970s, had made a notable effect. However, as the economy and technology development, the existing charging system and the standard has become increasingly exposed in the legislation and the system. Adopt more stringent, more standardized form, that sewage tax, is inevitable for the future development direction. The CPC Central Committee proposed to practice "the emission of pollution charging system" for the first time in December 1978, till a major system changes in July 7 2003, now charging system has been implemented in our country nearly 30 years ago. In the 30 years, the rapid development of China's economy, the total annual charges high. But at the same time, China's environmental situation is getting more and more serious. The fundamental of problem is the charging system has been seriously lagging behind in economic development. First, there are deficiencies of the charging system in the Legislative. For examples, there are numerous of legislative conflicts between the existing "sewage charges on the use and management" and the law issued. The standard is too low, economic stimulus is limited, multi-fee has not been fully implemented, fee items is incomplete, numbers problems of using. Secondly, there are also deficiencies in the charging system. For examples, mandatory weak level of sewage charges, impose limited power sector Etc. The lack on the charging system of legislation can be amended to improve; the charging system in the implementation of the existing problems can also step up enforcement to solve. However, the shortcomings of charging system can not be avoid by amending the law or step up enforcement. And it need to seek the way what different from other charges. That is, using the sewage tax, which is more stringent than the sewage charges and in the form of standardized, must be the direction of future development.The establishment of any system needs theory. Through the introduction of the value of environmental resources, external economic theory, the principle of the polluter burden, the theory of sustainable development, the legal system is derived sewage tax theoretical model for the establishments of the sewage in China's taxation system lay theoretical basis.It is the inevitable result of social development from "sewage tax" alternative "sewage charges". First to understand differences between taxes and fees from the nature, sewage is more conducive in the use to raising the tax treatment of funds and increase efficiency, at the same time stimulating enterprises to adopt cleaner production. That is, the "sewage tax" is superior to the "sewage charges" whether from the nature of property taxes, mandatory, tax collection and management departments, collection and management, use, the conversion of prices, income distribution and other aspects. Secondly, awakening of the people f the environmental awareness has greatly increased the tax levy of the acceptability of sewage. The establishment of the environmental legal system offered the basic legal protection for Sewage tax system. System of improve the tax collection offered the ability of security agencies. These favorable factors that China has basically have a tax levy of sewage conditions. Western countries implement the environmental taxes nearly 50 years. It has achieved remarkable results in some areas. Mainly in reduction of the emission of pollutants and improve the environmental quality, the promotion of technological innovation and improve the competitiveness, increase of financial revenue and environmental protection funds. Foreign experience about implementation of the sewage system is a reference to construction of Chinese sewage system.The sewage tax system's frame includes the legislative principles, tax, tax payer, tax base, administration and the use of tax income etc. The legislative principle needs to consider the principled of statutory, environmental protection, economy development, tax burden, pollution prevention and governance as well as earmarking. The main environmental problems and the conversion from sewage charge to sewage tax is the facts need to be considered in the sewage tax designing. Currently, the proper sewage tax is for sewage, sulphur dioxide and spam. As tax payer, residence is just taxed for spam. The tax base of sewage and sulphur dioxide should be the actual emissions volume. The tax base of industrial spam should be the actual solid crap and the amount of garbage is the tax base of residential spam tax. The tax rates should be consistent and differencing. Tax rate forms, height, unity and stuck should be considered while keeping the tax rates'flexibility. The main administration department of sewage tax should be the local tax agency. The central government can tax for heavy and large area pollution prevention and administration. The tax revenue can be used for new environmental friendly technology development, award to organizations with great contribution to environment protection, support to environment protection organizations and relief to pollution victims.As a means of government macro-control, the sewage system must coordinates closely with the other economic policies to be better of playing its role. It is obvious that the impact of sewage tax laws can not achieve the goal of protecting the environment. With the establishment of Chinese sewage tax system should be a gradual process, it must be in a planned manner. It needs the joint efforts of the entire society.