Research On The Law System On Environment Tax In China

As an important institution, environment tax law system coordinates the relationship between economic development and environmental protection with satisfactory results. The application of the environment tax law system for environment protection and for the balance of environment and development has become the epoch theme of the development on the environmental law system and tax law system of China, so the research on the environment tax law system is of great significance both in theory and practice. This article mainly concerns the emergence, development and theoretical foundation of environmental tax law system, and elaborates on the construction of the environment tax law system through the aspect of law based on the practice of our country.Chapter 1 mainly concerns the basic concept on the environment tax. The origin of environment tax is simply introduced in this chapter. The connotation and extension of environment tax is discussed through the nature and content of environment tax and the research practice of environment tax in China and then present the concept of environment that this thesis mainly concerns. The environment tax is the behavior regulations that are clearly defined by law for the protections or improvement of the environment. The aim of environment law is the protection of the environment, which is realized through the tax regulation based on the legislation on environment-relating economic activities and through the according change of the behavior of the taxpayers. The contents of the environment tax law include not only the law and the legally authorized normative documents, the stimuli type taxes for the protection of the environment, but also the environmental protection funds that is raised according to the legal or legally authorized documents and serial tax for adjusting the behaviors on environment protection.Chapter 2 mainly concerns the legal basis of environment tax. Environment tax law is a king of economical law that relates strongly to both environment law and tax law, and it has profound background on the sustainable development. The theoretical basis on environment tax law is summarized and expanded form the aspect of jurisprudence, tax law, environmental law, and thus the theoretical level of justice and inevitability on environment tax law is demonstrated and theoretical system on environments tax law is constructed in diverse form. In the jurisprudence aspect, the manifestations and development of social interest definitely cause the development and change of law system, so the adjust of law systems through legislation is a way to adapt the social development and change. In the aspect of tax revenue, the effect of macro-economy regulation through tax enables the country to adjust the industrial structure, product structure, or encourage or restrict the development of certain industry or products. The principle of sustainable development embodied in the environment law reflects the value of the environment law. Based on the above mentioned theoretical analysis on law, combining the definition of environment law, the theoretical basis of environment law system is built in this chapter.Chapter 3 mainly concerns the economic basics and effect of the environment tax. The externality is the cost or benefits aroused by some economic exchange, and this cost or benefits fall to the third party, however, un-noticed by the traders. Environment resources are quasi-public goods, and thus are externally in-economic, so they cannot be regulated through market, and the optimization of resource configuration cannot be achieved. So, direct intervention of the government is required to solve this problem. Tax regulation is an effective means of externality internalization, thorough which the economic policy and environment policy can be correlated organically, by adding the environment service fees and environmental damages expenses directly to the price of goods and the price of service and the price of all kinds of activities. At the same time, by changing the way of behavior of the consumer and producer through collecting tax, innovation and structural reform can be promoted, and the resources can used and saved ecologically, degradation of environment can be prevented.Chapter 4 mainly concerns the experience of environment tax and its inspiration to China. Environment protecting by means of tax plays an irreplaceable role in environment protecting, and this is explained in detail through analyzing the content and the development practice of the foreign environment tax law system. As for China, the concept of levying of environment tax should be established first, some kinds of environment tax should be set, and some beneficial measures for environment protection should be taken. At the same time, according to the principle of gradual, some ways of environment tax should be tried first, and then practice in a larger scale, and then systematic and completed environment tax law system can be formulated, So as to get the most effect of environment tax, when constructing environment tax system, all kinds of means of environment tax should be taken, environment tax should be coordinated with traditional tax, and other environment should be used too.Chapter 5 mainly comments on the present tax system about environment in China. From the current law relating to resource tax, the administrative regulations is the highest level legal basis relating to environment, so the legislation level of environment law is fairly low. At present, no tax relating to environment protection is based on the environment value and for reasonable exploiting and effective use of national resources. In fact, all the taxes are aimed to adjust the differential income of the enterprises engaged in resources exploiting caused by the differences in resources and geographical position. Now, as the main means for economic regulation, waste discharge fee shall be charged in our country, however, the law system about waste discharge fee have little effect on environment protection because it is not compulsive, so a complete law system on environment protection is far to be formed, and the advantages of environment law system in environment protection is not fully showed at all.Chapter 6 mainly concerns the construction of the environment tax legal system in our country. For the construction of environment tax law system, legislation principles and construction mechanism are the problems to be solved first. Based on the reality of our country, the legislation principles of environment tax system is explained in detail, and then, the principles of abiding the definition of tax law, the principle of paying by the beneficial and the principle of economical feasibility are proposed. At the same time, according to the experiences on the environment tax law, it is proposed that, when constructing the environment law system, the premise of sustainable development should be abide by, and economic stimulation policies should be taken as the core. Through the analysis of the independent environment tax and the fusion-type of environment tax, it is proposed that, for the construction of environment tax system in our country, a comprehensive tax system composed of the independent environment tax and the fusion-type of environment tax should be adopted. In the construction of the environment tax law system suitable for the condition of China, the old tax should be adjusted, the fee should be changed to be tax, new tax should be levied and old tax should be supplemented.