Environmental Taxes Research In China

With the theory of development which has been increasingly widely recognized by the international community,the environment protection has also been of great importance to globe government.The tax revenue has been utilized by the administrations to adjust daily social and economic life in order to safeguard climate element,appropriately exploit the nature resources,and actualize human and nature tenable development.However,it is unreliable that current tax systems serve as a shelter to environment due to our deficient established environmental levy.This article on studies of legal tax system is divided into four parts,including our existing environmental levy system analysis which is based on the theory of taxes and western tax reform experience.The main content of first part is basic principle of environment tax revenue.It contains that the concept,character and functions of taxes are markedly defined and summarized,and further deepened in the view of economics,law and continuous development.The second is mature practice in foreign legal environment taxation system.We have to learn from foreign developed environmental system countries while our nation is willing to make a great progress in environment improvement.This section will bring out a referential experience of gradual establishment of tax framework with Chinese characteristics based on the existing national conditions.The third part is about to illustrate contemporary problems in our environmental legal system.Although a comprehensive tax system is not established yet,many types of taxes are more or less connected to the ecosystem protection.This segment aims to introduce our related environment-related taxes,analyze its pros and cons and then demonstrate a major obstacle in the implementation of environmental taxes.The forth part illuminates that how the detailed architecture of our environmental law system is grounded.Legislative ideas are going to be explained in the aspect of environmental taxes and economic and law principles,and then the taxes system are= presented in facet of tax rates,tax incentives,collection and expenditure.