The Legal System Research Of Environmental Tax In China

This paper studies the Construction of Environmental Tax Legal System in China. As the rapid development of modern economy environmental problems has become more seriously, many countries have adopted economic instruments to address these environmental issues. As China's "Eleventh Five-Year," the implementation of environmental planning, environmental tax as important economic instruments is taken seriously. With China's "Eleventh Five-Year," the implementation of environmental planning, environmental taxes as an important economic instrument have been taken seriously. But our country does not have genuine environment tax categories of taxes until now. Therefore set up a scientific and rational Environmental Tax Legal System, improve our country's environmental tax system are in urgent need of solution of our problem, the study of the system also has a strong theoretical and practical significance. This article intends to adopt to the literature reference, comparative analysis, integrated analysis,, from an environmental tax concepts and theoretical basis for departure in the analysis of the tax system in our country and abroad, the status of the environment and the basic question on to explore the perfect environment for China's legal system of tax ideas and suggestions. The purpose of this paper can be summed up as three .The first is to arouse the community and relevant government departments to establish and perfect the environmental tax legal system on the importance and urgency of understanding; second is for the relevant departments for study and development of the tax system environment reference; Third, the theory and practice from the two improve my level of expertise.The article is divided into five parts: The first part is an overview of the tax system environment, including the concept, characteristics and effectiveness of environmental taxes. The second part is the the theoretical basis for the environmental tax system, including the basis of economic theory and legal theory. The third part analyzes the legal practice of environmental taxes in major developed countries of Western, including the content, practice problems and measures to address these difficulties as well as their practical experience in reference to China; the forth part analyze detailed about the situation and problems of environmental tax on China; The fifth part is the core of this article, through researching, comparing and drawing conclusions the tax system on the current situation and existing problems in home and abroad, put forward to build and improve the environment of China's legal system, the specific tax ideas. I believe that the construction of the environment tax system should be at the present stage of China's national conditions, take the easier part first and the first after the old and new legislation after the first financial strategy, This strategy can be summed up in the near future on the part of the program that is in view of the environment referred to the existence of tax incentives to defect, to reform the existing preferential tax policies for the environment; Medium-term program that is not possible to adjust the overall structure of the existing tax system, but adjustments related to tax items under the new environmental taxes in a way into the into the current tax system has been formed in order to reduce the cost of its implementation, increase the feasibility of the implementation of new taxes; long-term program to achieve in the medium-term program based on the consideration of the transitional period from the mid-term shift to a more targeted collection of the tax base more clearly and more stimulating effect on the tax system-independent environment stage, the independent form of the main design is divided into three categories: general environmental tax, pollution taxes and pollution taxes products.