The Research On The Law System Of The Environmental Tax

Along with the development of large-scale industrial machinery, we have created the accumulation of wealth in the decades more than it in the past several hundred years, and people enjoying the abundance of life .However, we live in the natural environment are also subject to an unprecedented destruction in decades of time, for example El Nino, La Nina phenomenon, etc., they shows the natural world's struggle and fury. Subjected to all sorts of natural anomalies, the human constant reflect the mode of development.First, the developed countries reflected the development ideas that develop first than to control pollution, focusing on pollution control at the same time, a more pragmatic adoption of pollution prevention measures. However, do developing countries to developed countries must follow the the old idea, or to find economy and environment harmony to open up our own economic development road? Our answer is yes, that is to the harmony of nature and human beings to build economic plan of nature and human beings harmony development, seeking both a balanced and common development and progress."Stones from other hills may serve to polish jade" in trying to harmonious development between man and nature on the road to learn from successful experiences of other countries, is undoubtedly "low-cost, high-efficiency" of the optimal choice, so this argument is aimed at the success of multi-country experience, to the sought-after "environmental warrior" provides more lessons!This paper is divided into three parts. First, the basic concept of environmental taxes should be defined in order to clarify the basis for argument; Second, analyze the theoretical basis that environmental tax system contains, and try to improve it; Finally, from China's actual conditions, theoretical analysis of the use of environmental taxes, proposed environmental tax system in our system in the improvement process.The first part. This section of the overview section, which consists of three sections. Described in this section along the environmental tax system, the existence of theoretical value, necessity and feasibility, to environmental taxes the context of the legislative practice carried out. The first part is the basis of this article is mainly to solve environmental tax system should or should not exist, the problem can be achieved or not. The definition of the concept in the first quarter, based on the theoretical aspects and practice give the answer. In theory, the first thing is to establish certain environmental tax system, then, to carried out from the the real possibility and feasibility of studies, in order to answer questions and confusion. In practice, in reality, has been successfully adopted by the legislative practice of a precedent to prove that the establishment of an environmental tax system is not only possible, it is feasible.The second part. Part is divided into basic theory section, which contains three sections, followed by the principle of environmental taxes, economics, theoretical basis and the theoretical basis of law. The basic principle is that the system can be established the fundamental guiding ideology, but also environmental tax system to guide future development. Environmental tax system is a set of economics and legal theory in a cross-discipline, mainly reflected in the use of the legal system to run the system in order to achieve the purpose of economic regulation, the environment, tax system has its own characteristics, its theoretical foundation is also reflected economic basic theory and the basic theory of law. Economics is based on the root causes of environmental tax system, on the theory of externalities and public goods theory to explore the theory of its birth been fully prepared; Law is based primarily on the pursuit of value embodied in the law and nature of requirements. The law of equality is inherently a faction, with the inherent requirements of fairness and justice, so the face of environmental pollution caused by horizontal and vertical unfair unfair and unjust laws which must be the phenomenon of drift. Therefore, in this section through the law of economics-based theory of interpretation and argument, walking in the guiding principles of environmental taxes within the framework of the common completion of the basic theory of environmental taxes establishment.The third part. This section is the concluding section, which contains two sections. They are the status of China's system of environmental taxes and environmental tax system proposals. Through the two parts of the interpretation of the analysis of the segment that build up an adequate theoretical basis, but also provides a theoretical analysis method. From our present stage of the legislation on environmental taxes, we scattered at various legislative levels that exist in the environmental tax system, and then from the whole sum of the existing system flaws.The second section look the first section's content of as goals, describing the current tax system reform in the environment that exist in a variety of programs. On this basis, the author proposed an environmental tax system perfect "three-step" program, and ultimately achieve our country's independence-based environmental tax establishment objectives.This article have taken the logical analysis, comparative analysis, historical analysis and other methods. The entire logical structure keep the accuracy and stringency. For example, in the first part, the concept definition emphasis on its accuracy and completeness of theories, starting from multiple full academic theoretical views, so that we are able to explore and learn more reasonable doctrine of reasonable at all, but also avoid the bias of using concept. In the text layout, the authors followed the argument from perceptual knowledge to rational knowledge of the process, highlight key points, so that proper of detail.First of all, from the environmental management needs of such areas to explore the need for the establishment of an environmental tax system as well as the possibility of building an environmental tax system, and secondly, from a global perspective of today's world environmental tax system was established, so that we from the theory and practice level are given the affirmative answer. Highlights some theoretical analysis of environmental taxes, fully explained in detail the process of establishing an environmental tax system, the theoretical support, as well as a blend of both economics and law. Finally realize the establishment of China's environmental tax system, the theory of argumentation process, the improvement of the environmental tax system put forward the views of the author.Improvement of environment tax system is a long and complex process, which requires not only improve the environmental tax system itself, but also the need for the full development of the market economy system in the development of environmental taxes and create favorable conditions for the successful implementation of the rule of law and create a favorable legal environment and so on, so in the future for a long period we should adhere to an environmental tax system and the implementation of the environment, while building for the discrete implementation of an environmental tax system, lay a good foundation.