Research On Environmental Taxation Legislation

By the end of 20th century, a common sense had been formed in the international society that strategy of sustainable development should be carried out and a benign ecological environment is the natural material basis for the existence of human beings, as well as one of the most import factors for sustainable development of the society. The Communist Party of China also takes the policy—Constructing a conservation-minded and eco-friendly society as its long-term objective on the 17th Party 's Congress.Imposing environmental taxes, and by means of taxation to solve those deep-seated problems in protecting the environment, is the pressing demand and inevitable choice for the government to improve its environmental control. Another urgent reason for levying environmental taxes is that the current environmental rating system in our country is over-abused and calling for immediate reform in order to maintain ecological balance and promote harmonious development between human and nature. Thus it's imperative for the government to implement environmental taxation system in China. The construction of an environmental taxation system is a systematic engineering, requiring not only perfecting current items of taxation, but introducing new items of taxation as well; Not only should we start out from the fundamental realities of the country, but also borrow advanced ideas and draw lessons from foreign countries. Apparently, with the development of operations of environmental control in our country, it is of great urgency to replace administrative charges with taxations and to establish a unified environmental taxation system in China. In the first chapter of this thesis, a brief introduction is given about background and significance of the research work on environmental taxation legal system, current status of research work at home and abroad on environmental taxation legal system, and also a summary of innovative ideas is given of the writer. Chapter 2 presents an analysis of the benefit and justification of environmental taxation and its embodied economic value and social value with reference to basic theories of economics and law . Chapter 3 sums up, by means of a comparative analysis of internal and external of environmental taxation legal system, the general status of environmental taxation practiced overseas, its process history and its operating features, which has an important reference value to environmental taxation legislation in China. Chapter 4 mainly gives an introduction about the current status of environmental taxation system in China and the progress of relevant research work , and also the preferential taxation policies and legal system currently practiced in China which is relevant to environmental protection. Further does it make an analysis of the defectiveness and insufficient of environmental protection in China with expectation to solve these problems though environmental taxation legislation. Chapter 5 is where the focal and innovative points lie, including options of special proposal for legislation of environmental taxation in China, its content, design and ultimate goals. The writer presents in a creative way the assumption that the legal system of environmental taxation refund should be established in form of law, and that revenue from environmental taxes be used with strict regulation, providing some practicable ideas for China's environmental taxation legislationImposing environmental taxes will be one of most important taxation policies to be impelled by the government in 2008. At present, Ministry of Finance, State Administration of Taxation, Ministry of Environmental Protection have started research design for items of environmental taxation, as imposing environmental taxes is a vital move to impel energy-saving and carbon emission reduction and to build a eco-friendly society and it also has great realistic significance in constructing a harmonious society and a sustainable development society.