Study On The Environmental Taxation System In China

In modern society, environmental deterioration, shortage of resources and population boom force human take necessary measures to protect and improve environment. The environment tax is an important economical method that based on the purpose of environmental protection. Environmental taxation legal system can suppress environmental disasters, fun environmental improvement and achieve the goal of sustainable development; the establishment and great success of the system in western countries provide important experience for other countries to protect environment.There is a big disparity between our country and other developed countries in protecting and ameliorating environment by means of environmental taxation legal system. And we have repeated the western developed countries'procedure in many aspects in environmental protection. Under the condition in our country that the environmental pollution and ecology destruction aggravate day by day, it is a far-reaching significance to solve China's environmental problem by using the environmental tax.The theory of sustainable development accelerates man's process of environmental protection and enhances man's knowledge of utilizing environment. Big success around the world in protecting environment by means of taxation system has provided a mentality for our country in environmental protection. China need strengthen the research and the construction of environmental taxation legal system , and establish the system step by step.The reference of successful experience of foreign tax system reform has important significance in theory and practice to construct our environment tax legal system. 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. The theory of environmental right and cost, the theory of public trust and the theory of sustainable development has laid a solid theoretical foundation for building environment tax law system. China should comply with the legal principle, the principles of fairness and efficiency principle, to promote taxation reform and reform the system of charges for disposing pollutants and perfect the original resource system, which play a significant role in the implementation of sustainable development strategy in China.