Constructing Environmental Tax Legal System With A View Of Circular Economy

After rethinking on the condition, consequences and prospects of a modern industrial economy's development the human put forward the concept of sustainable development. Recycling economy and sustainable development are in the same strain. Recycling economy begins with the attention to pollution and the consideration on the relationship between man and nature. Recycling economy is a development pattern of environmental protection with character of the times. In recent years, various countries tend to the use of economic instruments to protect the environment and environmental taxation is one of them. Constructing perfect environmental tax legal system is important practical issues to government and the environmental protection department. Foreign research on environmental taxation has achieved some success and the research has played an active role in using resources and environmental protection. Numerous domestic scholars had undertaken extensive research on environmental taxation system, but the total and systemic research is not enough. Global warming makes Europe and the United States and other developed countries assess a carbon tax. They want promote the realization of emission reduction targets by the leverage of carbon tax. Facing of international and domestic calls for energy-saving emission reduction, the pace of reform on Chinese environmental taxation system has accelerated. With a view of recycling economy, the text research rethinks Chinese environmental taxation system through analyzing the relations between recycling economy, sustainable development and environmental taxation. By drawing on foreign experience and combing the actual situation in our country, the text discusses on bringing environmental taxation's function into play. In the end, I expect to perfect our environmental taxation in an angle of macro and in the end I put forward some legal consideration and imagine on our environmental taxation system.