The Research Of Construction For Environmental Taxation Legal System

In modern society, environmental deterioration, population explosion, and drain of resources make man take necessary measures to protect and improve environment. The establishment and great success of environmental taxation legal systems in western countries provide a good policy for environmental protection. In addition, the theory of sustainable development has been developed, accelerating man's process of environmental protection and deepening man's knowledge of utilizing environment. Comparatively speaking, there is a longer way to go for China than for developed countries to protect and improve environment by means of environmental taxation legal system. In terms of environmental protection, China is, in many aspects, doing what western developed countries have done before. Worldwide successful protection of environment by means of taxation system has set an example for environmental protection in China. China need strengthen the research on the construction of environmental taxation legal system from the perspective of sustainable development, and to establish the system step by step.Environmental taxation legal system can suppress environmental disasters, fund environmental improvement, achieve the goal of sustainable development, and remove green barriers. It is of great significance in both theory and practice to establish the environmental taxation system by means of successful experience in foreign countries and good background at home. The defects in the system of charges for disposing pollutants as well as that of resources tax in China make it an urgent need to establish environmental taxation system. To achieve this goal, we should not only keep to the theoretical basis of economics and law, but learn successful experience of taxation reformation in foreign countries. Besides, we should apply the principles of impartiality, efficiency, and policy in tax law, together with those of putting prevention first and charging whoever pollutes environment in environment law. In the course of "tax for fee" in China, we should change the original system of charges for disposing pollutants into that of tax for disposing pollutants in the hope of perfecting the original resources tax system. This will push the strategy of sustainable development more ahead in China.