The Research Of Environmental Taxation System

The dissertation studies on the environmental taxation system in China. Accompany with the development of economy, industrialization, civilization, the pollution of environment became outstanding, especially the pollution of atmosphere, earth, water, and white. According to the survey and calculate from World Resources Institute and Environmental Monitoring in China, in the 10 most worse polluted cities in the world, there are 7 cities come from our country. Environmental population has become one of the key elements of sustainable development economy. So search for a low cost and quick effective way to solve the environmental population is emergent. Environmental tax is a good way.This study uses comparing, analyze, summery ways. In the course of using the concept of harmonious society, the fair thought of sustainable development, and focus on the recycle economy, the author introduces the basic principles of the environmental taxation system,compares with the development and efforts of environmental taxation, refers to the theoretical basis of foreign countries and draws lessons from the foreign countries, analyses the current system of our country, the author will perfect our country current environmental taxation system.First of all, the author holds the idea that environment tax established on the theories of the sustainable development is a kind of broad senses, can be expressed in this way: In order to realize its public function(including the protection of environment and resources, pollution governing etc.)A Nation relies on its political power gain its financial incomes compulsorily according to the law,and uses it not only for the internality of the environment costs, but also for the payment of environmental losses or its acceptors. Meanwhile uses it to encourage or limit some certain behaviors, so as to change the behaviors of the taxpayer.Secondly, the author researches on the environmental taxation of some foreign countries, then lists out some valuable tips for China to use for reference, such as various taxes, tax on the behaviors harmful to environment, resource tax and some related taxes, tax rate, tax break and neutral tax police. But the taxation system also has disadvantages, such as the low power of Macro Control or over-abundance tax specimens.After the introduction of the environmental taxation nowadays in China which related with the environment protection, the author concludes the basic character of this article such as predigesting the system of the environmental taxation, lack of special taxation for polluting and destroying environment. The proportion of environmental taxation is small compared with the whole taxation. The extension of taxing for pollution becomes strait. The behavior of pollution is not paid more attention to because of the low standard of taxation and the authority of taxing for pollution is blocked. The author includes the disadvantage of the environmental taxation system in China. That means our system can not catch up with the protection status of environment and resource. The protection of these is not the most important thing in tax law. Direct control of the taxation is the mainly method which lead to the lack of realize the industrialization of environment protection.The important meaning of environmental taxation is for dealing with the pollution and lack of money for improvement, decreasing the harm of pollution, breaking through the green trade barrier and getting the object of sustainable development. The author includes that the principle of environmental taxation is justice, efficiency, normal, special money devotion and sustainable development according to economic, sociology, law and the theory of sustainable development in updating the environmental taxation system.Finally, the author wants to improve the current taxation systems relevant to environment, in the aspect of environmental protection, also suggests the new environment taxation be levied. And thinking of the present situation, advices change the charge system to the tax system gradually; and establish the Green tax system ,coordinate with the world. At last, conform the system is worked; the author suggests who breaks the law who undertakes the responsibility. Meanwhile during the actualization of the method, we should do some thing well which is related with the environmental taxation system such as improving the management of taxing, increasing the propagandizing and the education in environment protection and consciousness,improving the basic task of taxing, doing the research of environmental taxation and paying more attention to WTO rules and cooperation in the world.