On Chinese Environmental Tax Law

In the global resources and deteriorating environment of today, our country's resources and the environment situation is quite serious. A serious waste of resources, environmental pollution and ecological damage to a large extent due to inadequate protection of the environment and resources in the process of economic development and environmental policy instruments outdate. Our country has recognized the seriousness of the problem and to take a number of measures. But because the main economic regulating means of environmental protection is administrative charges of environmental protection, compared with relatively perfect abroad eco-tax system, our country is short of the special categories of taxes pointed to the behavior or product of pollution and damage to environment. There has not been any real sense of environmental protection tax, only in some of the tax provisions, directly or indirectly, with environmental factors. In addition, China's tax policy in the ecological aspects of environmental protection is still relatively inadequate; the provisions have been rough, with the result that existing policies are far from being sufficient for effective environmental protection, ecological impact.Over year successive environmental protection accidents and ecological crisis make us realized the urgency of environmental regulation. The introduction of environmental taxes and the corresponding legal issue deserves serious study. In china, establishment of the environmental tax legal system is of great theoretical and practical significance for the rational use of resource, environment protection and pollution curb. Combined with the background of sustainable development strategy and trends of environmental tax legal system development, the establishment of our environmental tax legal systems should learn from the successful experience of foreign countries in order to protect the environment, use of resources rationally and curb pollution. Taken into account our country's specific circumstances in the legislative process, legislation will focus on prevention so that our country Environmental taxes would promote environmental protection in China.The whole articles divided into six parts: an overview of environmental taxes, construction of the theoretical basis for environmental taxes, the environment-related status and issue of our current tax system, the state and enlightenment of developed country's environment legislation, construction of China's environmental laws and the general idea of a specific strategy, conclusion.The main part of overview of the tax environment concluded the concept and characteristic of environmental tax, the relationship of environmental tax and the significance of environmental taxes. It set forth the theoretical basis for environmental taxes based on economics and jurisprudence. The environment-related status and issue of our current tax system detailed analysis of our current tax system and environmental legislation defects. The part of the state and enlightenment of developed country's environment legislation analyzed the environmental legislation of the advanced experience of Western developed countries through the understanding of the United States, the European Union and Japan. It passed over the environmental tax on the nature and characteristics of the legal analysis to explore the theoretical basis of environmental taxes and combined with the practice of strategy; put forward China's reform of the old environment. That is, first of all, improve the tax benefits of environmental protection norms; followed, combine comprehensively environmental taxes and fees, and then put into effect melting type of environment tax, eventually introduce the basic ideas of independent-tax environment. The main conclusion is the course of the study and the summary, experience of results.