Research On Environmental Tax System In China

With the development of Chinese economic society, environmental problems have become an urgent problem to be solved, which has become the consensus of everyone. Since the seventies of the last century, the application of economic instruments have been an unprecedented development and received worldwide recognition, especially, environmental taxes as the representative in solving environmental problems positively.According to the traditional view, the environmental protection problems stem from market, which cannot be settled by the market itself. A negative attitude will be adopted in this research based on the case study of domestic and foreign practice on environmental taxes and charges. This research is supposed to arrive at the following conclusion:the environment tax should be taken for environmental protection purposes by adopting and combining various tax policies, measures and the imposition of various tax items, tax and fees. Through the basis of the protection of public goods and the external-principles of taxation means, the purpose of the governance environment will be achieved owing to the power of the market itself. In support of the above perspective, this paper is based on theoretical analysis, clarify the theories, the value and feasibility of environmental taxes and charges, studying the successful experience of developed countries. Under the principle of combining theory and practice, the research elaborated systematically the path to improve the legislation of environment tax system in China, further defined the appropriate to environmental taxes and charges in China to set up a national rule of law regimes.Under the guidance of the intentions and methods, the full paper is divided into five parts:The purpose of the topic selection and research background has been put forward in the first chapter. The present situation of environmental pollution at home and abroad has been described. The national guiding ideology of environmental tax and the development of its main stage also have been clarified. At the sametime,the writer have try to express the research significance, purpose and method. The writer, from a theoretical perspective, is attempting to explain the connotation and extension of the environmental taxes, characteristics, theoretical basis, values and significance of the environmental tax in the second chapter.The situation of foreign environmental tax practice has been studied mainly in the third chapter. And also the main features, experience and deficiency of environmental tax system in14countries and regions has been analyzed profoundly.The current status of environmental tax system, the established system, the significant progress, as well as the main problems in the practices of environmental tax in China have been studied and analyzed in the fourth chapter.The design of the environmental tax system and the legal system in China has been discussed in the fifth chapter. The research focused on the following main aspects:the basic principles of environmental taxes, the environmental issues, the key contents, the implementation steps, and the expected objectives of environmental taxes and charges.