Tentative Plan For Legislation Of Environment Tax In China

The problem of environment has been the focus that the international community concerns a lot presently. Considering the situation of the aggravating environment, many countries take measures to harness the environment and protect the environment from being polluted. Among the measures, as one of the means to protect the environment, environment tax has already been adopted by more and more countries, making an aspiring effect.By the study of the environment tax and by summarizing the experiences of levying environment tax abroad, this thesis provides instruction for levying the environment tax at home.There are three parts in this article.In the first part, some basic theories are introduced about the environment tax presently, including the developing course, the concept and the legal characteristic of the environment tax, the status quo of levying the environment tax abroad and its referential significance for our country.The necessity to levy environment tax in our country is mainly introduced in the second part. Firstly, the reason, that the environmental situation in our country has been deteriorating, is mainly that the measures being implemented to protect the environment in our country is insufficient. On the ground of the characteristic of itself, environment tax can force the polluters to shoulder the external cost caused by ecological destruction and environment pollution, so as to make the polluters reduce the external cost thus caused under the drive of benefit optimization while making the resource deploy adjust to the direction that is favorable to the environment. For this part, it is the necessity of perfecting the current environment tax and fee policy to levy environment tax in our country. Secondly, as more and more countries are taking higher criterion on environment protection, some enterprises that can cause serious environment pollution are increasing the investment to the countries or areas that is vulnerable on environment protection, and China is confronting the problem of pollution transfer now. For this reason, heightening the criterion of environment protection by levying environment tax can avoid our country from suffering from the pollution transfer. Thirdly, as some countries are shifting the trade protection means from tariff barracks to non-tariff wall that has the excuse of environment protection, the enterprises in our country can be promoted to produce the products which tally with the international criteria of environment protection by being levied environment tax so as to break the trade bulwark of kind. Lastly, levying environment tax can solve the problem of outlay shortage for environment protection in our country.In the third part, the way to construct the legal system on levying environment tax is introduced, specifically including; on the one hand, the resource tax in existence in our country should be reformed in order to make it a kind of environment tax in deed; on the other hand, some new types of taxes should be levied in the fields that serious pollution can be caused in our country presently, including for example, air pollution tax, water pollution tax, waste tax, noise tax and so on.