The Proposal On The Legislative Construction Of Environmental Tax System In China

The environment tax is one kind of tax revenue that based on the environmental protection purpouse, it is an important economical method. Under the condition in our country environmental pollution and ecology destruction that intensifies day by day, it is a profound significance to solve China' s environment problem using the environment tax.Western developed countries started earlier in using tax revenue method to protect environment. Since "the principle of polluters burden" proposed in 1972, Holland, Denmark and United States has carried on the positive exploration and practice to the environment tax, they have established the more perfect environment tax system during short several years. Their experiences provided the beneficial enlightenment for constructing our country environment tax system. Firstly, the environmental protection and pollution restraint is the legislation guiding ideology. Secondly, persisting the environmental tax legislation principle, such as the tax revenue neutrality, the implementation tax revenue legal and the tax revenue use earmark a fund for a specific purpose. Thirdly, the environment tax categories of taxes multiplicity, the tax rate flexibility, the cancellation or the revision of the distortion subsidy and the tax revenue provision, give the environmental protection industry tax revenue preferential benefit.Compares with the western developed countries' perfect environment tax systems, our country' s environment tax system lags relatively. Our country existing environment tax system is mainly made of the minority several environment-related categories of taxes such as the resource tax, the excise tax, the cities land use tax, the cultivated land use tax, the urban construction tax, the vehicle and ship use tax, the fixed asset investment direction adjustment tax and so on , as well as related enterprise income tax, foreign investment enterprise and foreign enterprise income tax, personal income tax, increment duty, business taxand cities land use tax and so on in the minority tax revenue preferential measure. Accompanying with the unceasing advancement of market economy and sustainable development, the existing environment tax system has exposed follow flaws in legislation. Firstly, the legislation of environment tax system dislocates in guiding ideology, the establishment of dispersed environment tax categories is based on the income equilibrium, not based on the environmental protection and sustainable development. Secondly, the principle of legislation prefers shot-term benefit to long-term benefit, emphasizing the economic efficiency but neglecting the environment efficiency. Thirdly, the environment tax categories are few and not concentrated, the tax rate and the design of the tax burden is unreasonable, the pollution fee system is capricious, urgent need implementation transform administrative fees into taxes. Fourthly, the tax revenue preferential benefit measure lacks the scientific nature and the systematic characteristic.Based on above flaws existed in the environment tax system, we should construct our country' s environment tax system from following several aspects. Firstly, set up the legislation ideology of sustainable development in environment tax system. Secondly, set up some legislation principles such as legal, fair, efficiency and earmarks a fund for a specific purpose and so on. Thirdly, reorganize the present tax system according to the sustainable development and environmental protection, reform and consummation the present resource tax and excise tax and so on, make tax revenue consider the environmental protection goal. Fourthly, change the partial effluent fees into pollution tax and set up water pollution tax, air pollution tax, sulphur dioxide tax and trash tax. Finally, set up the scientific and systematic environment tax revenue preferential measure.