Reference And Research On The OECD Countries' Legal System Of Environmental Taxes In Economic Globalization

To protect the ecological environment and achieve sustainable development, the OECD countries since the 1970s have been since the introduction of environmental taxes will be levied taxes as an important environmental protection measures. So far, these countries have established a fairly complete legal system of environmental taxes, significantly improved their quality of the environment. OECD countries have many successful experiences for China to learn from. China's legal system of environmental taxes is still rather weak and strictly speaking, environmental taxes in purely legal sense do not exist in China, but Chinese taxes include a number of taxes on environmental resources, so it is necessary and feasible to establish China's legal system of environmental taxes guided by the concept of sustainable development.This paper is divided into four parts. The first part theoretically analyzes environmental taxes, the theoretical basis of the legal system of environmental taxes and the impact of environmental taxes on international economic activities in the economic globalization. The second part introduces the implementation of the environmental tax in the OECD countries and then compares and analyzes the structure and the effect of the environmental taxes in the OECD countries and the conflict and coordination between the OECD countries and the WTO. The third part studies the characteristics, experience and lessons of the environmental taxes system of the OECD countries, and some inspiration to the construction of China's legal system of environmental taxes. The fourth part discusses how China should learn from the OECD countries' experience in the legal system of environmental taxes so as to establish and perfect China's legal system of environmental taxes in the background of environmental protection and achievement of sustainable economic development. This paper analyzes the impact of WTO rules on China's legal system of environmental taxes on the basis of the comprehensive review of the current situations and defects of environmental protection measures in China's existing legal system of taxes and proposes the idea of perfecting China's legal system of environmental taxes in the economic globalization: adjustment and improvement of the related taxes and tax measures in the existing tax system, introduction of new environmental taxes and further improvement of the collection management of the environmental taxes.