On Establishment Of Legal System Of Environmental Taxes In China

Environmental Tax, also called Green Tax or Ecological Tax, is a new concept originating in the international tax academics in late twenties. It is a new way combining both financial effect and environmental effect that used by a state to control its economy.It comes out in the specific social circumstance: In recent years, with the rapid development of world economy, environmental issues have become the common problems faced by all the countries. It stifles economic development and threatens the survival of humanity. All the nations are actively exploring an effective way to coordinate survival and development. The concrete practice of more and more countries has shown that environmental taxation is an effective method to solve this problem.Viewing this issue in China, we can see although the economy has been leaping forward since the Reform and Opening up for 30-odd years. However, we've also paid heavy environmental price for it. Deterioration of the environment in turn constrains the economic development and further affects people's lives and livelihood security.Since the Rio Conference in 1992, Environmental Tax is often referred to as an environmental and economic policy in all sorts of important documents. However, due to many kinds of reasons, in China, it has not been put into use up to now. According to the relevant materials, Separated Environmental Tax Collection Program was submitted to pertinent departments in March 2009, which was jointly completed by the affiliated research institutes of environmental protection, financial and tax departments. Besides, Integration of Environmental Tax-based Program and Program of Environmental Taxes and Charges can also be often read on relevant professional journals and websites, yet no agreement was reached upon how we should establish the legal system of Environmental Taxes among different sections.Based on the overseas research and practices on the environmental taxes and considering the concrete conditions in China, this thesis will put forward some useful suggestions on how to establish the legal system of environmental taxes in China.In the author's opinion, although the recent research and the practice in western countries can offer some helpful experience for our legislation, it is impracticable to copy the other countries'practice in China. We should take full account of Chinese conditions to establish the legal system of Environmental Taxes. Here, the author put forward the following opinions: At present, it is more suitable for us to improve the present tax system to protect the environment rather than levy the environment tax independently;?Some environment fees can be changed into environmental taxes where the conditions are mature while the unsuitable ones should be reserved and collaborate with the improved tax system to play the role of the environmental taxes; The independent legal system of environmental taxes can be established when the conditions are mature after a long time of necessary practice.In addition to the Introduction, the thesis is divided into four chapters:Chapter one is a synthesis of relevant studies of environmental taxes, including definition of Environmental Tax, collection of theoretical foundation of environmental taxes and reviewing of theoretical research on the environmental taxes.Chapter Two reorganizes and evaluates China's current legal system of existing environmental taxes and fees. From the perspective of China's actual conditions, this chapter sorts out the existing system of environment-related taxes and fees and evaluates its role and defects, hoping to lay a solid foundation for the establishment of China's legal system of Environmental Taxes.Chapter Three illustrates the concrete practices of international environmental taxes and the influences on China. This chapter first introduces the legal system of environmental taxes in OECD countries, United States and Japan, and then brings up suggestions to China's establishment of the legal system of environmental taxes.Chapter Four are the author's specific recommendations for the establishment of China's current legal system of Environmental Taxes. This chapter firstly will introduce and evaluate the three Environmental tax programs of Legal System put forward by theoretical circles. Then it will probe into the problem from our environmental taxes and legislative principles of the legislative intent. It discusses the establishment of China's legal system of environmental taxes, spreading to the tax types of Environmental Taxes, division of tax rates and tax links, formulation of preferential tax policies, distribution of tax-related liability, coordination of Environmental tax and other fees and charges, etc. In the end, the thesis analyzes the profit allotment between Tax Collection Department and Environmental Protection Department in the process of implementing Environmental Taxes in China, and then voices the author's opinions on the improvement of China's implementation of Environmental Taxes system.