Environmental Tax Law System Construction In Our Country

Environmental tax law system originated on deep reveal and reflection of various environmental problems, and formally formed under the background of sustainable development. In foreign countries, the development of environmental tax law system is already very mature. To our country, the theoretical research on environmental tax began in early 1990s. But due to the constraint of economic development, our country has not completely taken it seriously in the consciousness. With global warming and human activities unfold, our country's environmental problems increasingly grim. Facing such situation, Environmental tax levy calls begin to be hot debated in recent years. Therefore, how to use environment tax legal system to solve the environmental problem becomes a very necessary theoretical significance and practical value.Both at home and abroad, the concept of environmental tax had not been able to form a unified view. The author thinks that it is essential to definite the concept of environmental tax from the broader perspective. It should include all environmental protection tax means and preferential measures. Most scholars like to research environmental tax from the Angle of economics. This article will emphasize from the Angle of environment and resources protection law to interpret the development of environmental tax in the theory and practice, especially the deep influence from the environment and sustainable development theory and environmental justice theory. In the process of making the environmental tax law system, its value goal should transfer to environmental primary, ecological primary. Our country's existing tax system is not without environmental taxes, such as resources tax, vehicle and vessel tax, etc. But in protecting environment, these taxes still have many problems and defects, such as the loss of environmental protection idea, no independent environmental tax, environmental protection function weak of existing environmental protection tax and the drawbacks of the environmental charge system, etc. So we need absorb the valuable experience from researching environmental tax legal system in abroad to construct environmental tax law system in our country, such as clearing environmental protection concept during the progress of environmental tax legal system, promoting the progress of environmental tax system reform development, making full use of various environmental protection methods and measures, keeping tax justice, trying to minimize the social resistance of collecting environmental taxes and also need ensure that environmental tax income can effectively be used to environmental protection work. Thus, combination with the objective circumstances in our country, the specific content of environmental tax legal system in our country should include the pollution tax, the pollution of product tax, natural resources tax, carbon tax, ecological compensation tax and other taxes related with the environmental protection and preferential measures, etc.