Legislation On Environmental Tax

For China's current environmental situation is still grim, and the original non-economic means to address environmental issues in the defects and shortcomings and other issues, through the promotion of environmental tax legislation to speed up environmental tax reform, the use of economic incentives for the full, effective guidance and regulate the behavior of the majority of market players, efforts to achieve fundamental improvement in the situation of environmental protection will be of great significance. In view of our environmental resources in the legal and environmental resources, tax and other practice of the system, drawing on international and foreign in the environment, the successful experience of the tax legislation, comply with the protection of environmental resources in the major policy choices, the field of taxation of environmental resources to absorb the fruits of development theory and speeding up the legislative process of environmental taxes has been a real possibility. To this end, we should be sustainable development, and the principle of equity, efficiency, penalties and rewards, the basic principles of ecological protection, scientific design of environmental taxes tax items, tax base, tax rates, tax incentives and other subjects and collection of basic system, aspects of scientific design of the system of environmental taxes. Meanwhile, to speed up follow-up, including specialized teams of environmental tax levy, the special use of environmental taxes, the Taxpayer awareness raising and other supporting systems, including also the perfect environment for a sound an integral part of the tax system.