On The Construction Of Environmental Tax Law System In China

In the production process of human life increasingly prominent contradictionbetween nature and contradictions highlighted in our living environment is gettingworse. Environmental taxes as an effective means to resolve this contradiction hasbeen respected more and more countries. After the reform and opening up, China hasbecome increasingly serious environmental problems, domestic scholars began toconsider the environmental tax from Western legal system to solve existingenvironmental problems. But so far, China’s environmental tax is still in thetheoretical stage of the legal system, the implementation is still in a blank state. It is inthis context, this paper the basic theory of environmental taxes, analyzes thedevelopment process of the legal system of environmental taxes abroad, whilesummary connotation, extension and characteristics of environmental taxes,environmental taxes for the establishment of Chinese legal system to find a feasibleroads, while also exploring the development of an environmental tax graduallyreplace the path environment charges, clearing the way for environmental reform law.This paper is divided into four chapters a total of more than20000words.The first chapter is the theoretical basis of the legal system of environmental taxes.The section describes the origin of environmental taxes and economic implications forthe study of environmental taxes to lay the theoretical foundation of the legal system.The second chapter is the necessity of environmental taxes implemented in ourlegal system. The main idea of this part is the current situation of China’s environmentthrough environmental taxes to demonstrate the implementation of the law in ourcountry is very essential.The third chapter is the development in the foreign legal system of environmentaltaxes. First, by comparing the differences between different countries and commonenvironmental taxes, it illustrates the current development of environmental taxes,and then resolves difficulties in the development of environmental taxes. The fourth chapter is how to build a legal system of environmental taxes. This chapterfocuses on the analysis of the existing environment in how the legal system of the gradualimplementation of environmental taxes, in order to explore the development path ofChina’s environmental taxes.