Research On Legal Issues Of Chinese Environmental Tax System

The importance of environmental taxes on coordinating the conflict between economic development and environmental protection has already widely been recognized, and environmental taxes have been important means of solving environmental problems of some countries. It is necessary that establish environmental taxes in our country, because of the deterioration of the environment. However, China has yet not have a real sense of the environmental taxes, and the mere existence of some environmental-related taxes and incentives only presents in the whole tax system, so the environmental taxes are difficult to play the important role in protecting the environment. As a result, it is necessary to establish a legal system of environmental taxes. This paper uses the means of historical analysis, theoretical analysis, practical analysis and comparison of methods to research the legal system of environmental taxes, and provide some feasible proposals for establishing the legal system of environmental taxes. This article begins with the general theories of environmental taxes, to establish the theoretical basis for the research of the legal systems of environmental taxes; secondly, it explores the functions and the values of environmental taxes, to demonstrate the necessity of establishing the legal systems of environmental taxes in China; thirdly, it research the development and status of the legal system of environmental taxes of developed countries and summarizes their experiences, to provide some references for our establishment; fourthly, it research the status of the environmental taxes in China and discusses the problems; finally, on the basis of China's basic national conditions and the experiences of the advanced countries, the paper studies the basic ideas and the basic principles in improving the legal system of environmental taxes, and provides some concrete proposals, in order to devote some power to the construction of environmental taxes.