On The Formulation Of Isolated Enviromental Taxation System Under The Strategy Of Sustainable Development

Since the reform and open policy applied, along with the swift economical growth, the industrialization and the urbanized advancement of China has sped up rapidly, which polluted and destroyed the energy and environment in most districts of China at the same time. Meanwhile, the long lasting, fast and healthy development of China has been hindered. Therefore, at the Third Plenary Session of the Party's Sixteenth National Central Committee proposed explicitly that, "persists humanist, sets up comprehensive, coordinated and sustainable development concept ". All of the nations and districts in the world have achieved the international agreement on sustainable development goals, which has been the basic standpoint of those related policies. Our country is a developing country, which has irreconcilable contradiction between the economic growth and the environmental protection. Then, how to harmoniously combine the above two and to realize the sustainable development will be an important developmental strategy to us. As a major medium of the country's macroscopic regulation and a major form of the country's financial fund raising, tax policy should be fully given play to environmental protection during the course of sustainable development. Therefore, the research of the relationship between the sustainable development and the tax policy will have huge theoretical and realistic implications on the better development of our national economy. Although there are many kinds of law referred to environmental protection, the force of regulating environment pollution is quite slight. That's because there are still no special tax rules which aimed only for environmental protection what we carry is the single favorable measure. As we all know, to keep the balance of ecology and to improve the coordinate development, it is under the circumstances to perfect our environmental tax policy. With the acceleration of tax reform and best practices in recent years, it is time to set up environmental taxation law system. Therefore, this article will analyze issues of environmental taxationes that emerged in the legal and regulatory mainly from the legal perspective, and then learn from advanced foreign experience to make some sound recommendations with a view to benefit the research about the legal system of how to establish the environmental taxation law system.This article is divided into four parts, and each chapter is as a part:The first part is about the general theories of the environmental taxation law system and the isolated environmental tax. In my opinion, we should analyse and understand the environmental taxation from many points, such as the fundamental purpose, law, finance, and so on. While to understand the environmental taxation law system, we should base on the general characteristics of the tax system and its unique features. As for the theoretical basis of the environmental tax law, I think the sustainable development theory is an important theoretical basis. It is not only overarching significant but also in the pursuit of reaching fairness and justice, longlasting natural resources and coordinated development of economy and environment. It is to a great extent to achieve fairness, impartiality, justice and efficiency. What's more, China's environmental tax law must be based on the strategy of sustainable development framework, only then can we make the national economic develop rapidly, healthily and sustainably.The second part thoroughly analyses the relationship between the sustainable development theory and the isolated environmental tax law, which includes three contents. Firstly, it points out that the sustainable development theory of China environmental taxe has important guiding significance, which makes environmental taxation law system as the basic method of environmental protection and makes the environmental taxation law be more humanistic and determines the correct direction of formulating our country's environmental tax. Secondly, according to the theory of sustainable development, this article microcosmicly analyses the necessity of drafting the isolated environmental tax considering with the current situation. Thirdly, on the basis of the current situation of environmental taxation law system in China, combining with some successful experiences of home and abroad, this essay analyses the feasibility of the implementation of isolated environmental taxation by the way of combining the sustainable development research method of theory with practice.The third part is the comparative study of the foreign environmental taxation law system. There are three taxation modes on the macro level:Tax Co-exist Model, Schema Intergration Model, and the Isolated Model. I found the Isolated Model will be better suits the demands of China's sustainable developmental strategy. Afterwards, I compare legal regime of environmental taxes of several developed countries and conclud the successful experience of them in common. Macroscopically speaking, China shall formulate isolated environmental tax as a long-term goal while, to the microscopic view, it is still difficult to do it. That depends on the process of our country's enterprise reforming, the transformation of government functions, the foundation of the market economic system and the process of the political system reforming, Therefore, the vital thing we need to do is to distinguish what is the targets and the key points of the environmental policies of different periods and, to distinguish the requirement and the difficulty level for levying. As followed, we should do overall planning, adopt the way of doing easy things first, being independent after being ingreted as a part step by step.The fourth part, phased implementation of isolated environmental taxation. This part is a key part of this paper. Implementing environmental taxes must have several stages, so I set up three stages of legislation goal:a short-term, a mid-term and a long-term. The former one aims to:Firstly, change the current tax system to the ingreted tax system; Sceondly, the isolated environmental taxation law should be predictability; Thirdly, cooradinate the current tax system relationship, set environment protection tasks(Reduce energy consumption, control pollution release, raise environmental protection construction fund, coordinate relationship of environment and tax, and to promote environmental technology and renewable resources industry.);The latter one, firstly, the problem of the environment taxes; Secondly, the problem of the leagal grades; Thirdly, the problem of the taxation links. The last one:Firstly, the functions of the isolate tax law system; Secondly, the interests coordination mechanism. In a word:the isolate environment tax law system should be consistent with government macro economic goals, it must promote our economic growth, change the patterns of the industrial structure and consumption, speed up the construction of resource conservation and balanced environment society, coordinate the relationship between economy and environment, make people and nature harmonious, realize the sustainable development of society and economy in China. Finally, to realize the target of "The Twelfth Five-Year" Plan in energy conservation and emission reduction, enhance our image as the chief in international environmental protection, enlarge our speak right in this field. Therefore, aims of the phased isolated environmental taxation realization plan is realizing staged and organized isolated environmental taxation law system by gradually integrating relevant environmental taxation law into the existing environmental taxation, and exerting the advantages of environmental taxation laws made during long-term and short-term, to achieve an isolated environmental taxation system, which is easy things first, phased and arranged.Throughout the full paper, there are aspects of innovation of the legal system for the development of environmental taxation as the following points:First, standing on the point of law, rather than economical angel, and combining with the reseach way of Comparative Study and Theory with Practice, the author propose that it is the only way to achieve sustainable development.Secondly, this essay is framed by the sustainable development theory, which is currently adcvocated home and abroad. Therefore, to analyses the necessity and the possibility has both the theoretical basis, but also practical experience abroad. Meanwhile, based on the actual conduct of China's grasp of macro and micro, the author strives to contribute to China's environmental tax reform.Thirdly, since there is still much problem in implementing the Isolated Model environmental taxation, the author advances that environmental tax should be implemented in phases. From integrated model to independent model with short-term and long-term legislative goals, the implementation should wait and gain as much experience as possible until it is ready to integrat into a systemed environmental tax. The author also discusses the characteristic establishment of legal progression from legislation, enforcement and the using of taxation.Fourthly, the whole paper abide by the principle of Marxist philosophy, with links to look upon environmental tax. It believes that to achieve environmental sustainability, we must also coordinate several of the contradictions to achieve the greatest degree of intra-generational equity, intergenerational equity and the availability of using the natural resources sustainably and finally achieve comprehensive, coordinated and sustainable development.