A Study Of The Jurisprudence In Environmental Revenue

With the pollution of the global environment getting worse, the various governments are increasingly concerned with the issues of environment, and consistently seek the ways of environmental protection to control pollution and save the resources. excepting for the administrating and controlling ways by the direct order many west countries specially the counties of OECD have adopted the many economic ways indirectly including the environmental tax, it belongs to a kind of the way integrated with technicality, economical efficiency and legality, and has been obtained obvious effect in the field of the environmental protection in many counties. In view of seriousness of the issues in pollution and effectiveness of the legal way in environmental tax, it is necessary to make comparative studies against the countries in jurisprudence of environmental revenue which have been performed this system, by analysis and conclusion is expected to provide elicitation and caution for establishing our jurisprudence in environmental revenue.The first part of this thesis is a introduction to the jurisprudence in environmental revenue. Firstly concept and characteristics of the environmental revenue are defined. the environmental revenue should be a generic terms of the relative taxes for protecting environment, adjusting then environmental pollution, including resource utilization, and be collected based on the view of sustainable development by this country. Not only it has the revenue characteristics such as enforceability, without compensation, fixity and public finance function, but also has the following special characterizes: technology-ness, purposive-ness, nondirective-ness, transitivity and crossness with the other taxes. The jurisprudence in environmental revenue not only includes collection of environmental tax, but also includes the systems related with it. The author think that, The jurisprudence in environmental revenue is a serial revenue and the various revenue measures to realize the government's special aim, to collect the fund for environmental protection, to strengthen taxpayer's conduct on environmental protection. After defining intension of the jurisprudence of environmental revenue, the author make a comparison with the other governing ways such as directly governing, financial subsidy and collection of emission and pollution, and think that, the jurisprudence in environmental revenue not only can increase financial income, but also it can adjust pollution behavior and the behaviors of environmental damage, therefore it should be a good selection that is suite for current environment in our country, in this thesis the principles of the jurisprudence in environmental revenue are reduced as principle of law, principle of justice, principle of polluter paying, the principle of earmarking, and the issues on environmental protection coordinated with economic development in this part the author also describe the value aim of the jurisprudence in environmental revenue , i.e. sustainable development and win-win. the value aim of the jurisprudence in environmental revenue should is a wish and the spirit of the law, is a perfect state which would be reached to get help from the jurisprudence in environmental revenue. In the view of the two theories, taking it as the value aim rather base of theory is more reasonable.In the second part of this thesis the validity of establishing the jurisprudence in environmental revenue is described. Firstly the theoretical base of establishing the jurisprudence in environmental revenue is sought from the both sides of jurisprudence and economics. Base of jurisprudence of establishing the jurisprudence in environmental revenue is based on establishing environmental rights, raising the theory of adjustment, and consolidated the ways in administrative law and civil law. The theory of public goods and the externality theory are two theoretical supports in economics for establishing the jurisprudence in environmental revenue. in operation of market economy, because that, the services provided by natural environment can be traded at the market, i.e. the natural environment is a kind of incorporeal public property, and the market system is unable to play action against the environmental pollution and ecological damage may be caused during the production and process of consumption for the main body of economic operation. It only be intervened by the government when the external costs which takes the hazard nature as manifestation is unable to adjust under market system. Thus is origin of environmental revenue. In this part, the jurisprudence of establishing environmental revenue in necessity and feasibility has been described, including to analyze the serious situation in deteriorating in our environment and the new situation after jointing WTO, and in the view of the current market economic system, the current situation of environmental protection in development, and the basic conditions created by the pollution fee based on revenue system the feasibility of establishing the jurisprudence of establishing environmental revenue has been described.The third part of this thesis is to introduce the jurisprudences of environmental revenue on Denmark, Holland and America. the above three countries have been introduced in detailed and perform a study and analysis in effect and characteristics, and to obtain the Lessons the antecedent countries in environmental tax perform the jurisprudence in environmental revenue, including the following content: the design purpose of environmental revenue, principle, tax-type designing, preferential policy, the collection objects, the authorities and acceptability, etc. Either success experience or bad lessons drawn from another's mistake, them are benefit for us as the up-and-coming generation, and can obviously improve our speed in our construction process in the jurisprudence of environment revenue.Every country had special country's basic condition or state, therefore, to establish the jurisprudence in environmental revenue which meets our situation should be connected with our practical situation. Therefore in the fourth part firstly to analyze the current situation and the existing troubles on our jurisprudence in environmental revenue. our policies in tax price form the following situation through the revenue limitation connecting with the revenue discounting: limiting pollution and resources abused, encouraging the guild in policy to protect environment and resource, connected with the other policies and the measures to play the active effects in decreasing or eliminating environmental pollution, strengthening environment and resource protecting. In our country the environment tax in its true sense is inexistent, only is existed the relative tax-type and revenue policies. Although our charge back system in pollution discharge is constantly improving, it has own disadvantages, and can not instead of the position of environment tax. Establishing the jurisprudence of our environmental tax is a system engineering, also be a a long-term asymptotic process. when the environmental tax system is design in detailed, it should refer to two sides: adjust the tax types which go against environmental protection in current tax system, improve the scale of current and greening tax system, e.g. the current resource tax and consumption tax should be reformed;the charge back system in pollution discharge should be reformed to the purpose that take the environmental tax as the main and pollution discharge fees as the auxiliary, and to realize socialization of environmental liability;the necessary new taxes should be imposed such as water pollution tax, carbon dioxide tax and garbage tax, etc. at the ending of this thesis the various elements of revenue for collecting environmental tax have been made the primary research.China is a China is a very large country in development with more pressure of economic development, the deteriorating environment and it faces the double-pressure in economy and environment, in 2004 Chinese Government put forward to develop circular economy and go along the sustainable development path. The theory of sustainable development provides a good opportunity for establishing and developing the jurisprudence in environmental revenue, at the same time the environmental tax also be a effect way to promote the realization of sustainable development. we should borrow ideas from the foreign advanced experiences, fully use the jurisprudence in environmental revenue, availably use the jurisprudence in environmental revenue to guide and adjust the people's behaviors of utilizing nature, and to implement the aim which protect and save the natural resource, strengthen pollution control to decrease pollution, finally realize coordination and sustainable development among economy, environment and society.