Study On The Problems Of Environment Taxation In China Under The Background Of Ecological Civilization

Since the industrial age, the human ability to conquer the nature has been elevated to a new height, human society has entered a rapid development period. The traditional model of economic development has also led to the Revenge of nature, the environment becomes worse and worse. In order to solve this problem, people began to explore new, and tried to use tax means to solve some environmental problems. As the largest developing country in the world, China environment and relatively weak economic base, extensive mode of economic growth has not fundamentally changed the original, the deterioration of the environment that become more and more serious. In recent years for the optimization of environmental management, improve the quality of the environment our country has a lot of theory are discussed, and some practice, but little systematic analysis of environmental tax, and the recent "Twelfth Five Year Plan" and the eighteen National Congress of the CPC explicitly proposed to strengthen the construction of ecological civilization.It is based on this background, the topic of this paper is "the construction of ecological civilization under the background of China’s environmental tax research", the purpose is the externality theory, double dividend theory and sustainable development theory, from the practice of OECD national environmental tax system, so as to establish a set of suitable for China National Environmental tax. This study despite the difficulty, a kind of exploration and attempt but our environmental tax theory and practice and based on the actual situation in the country, provided suggestions for future construction of environmental tax in china. Main content and view of this thesis is as follows:The full text is divided into five chapters, about thirty thousand words.The guide introduced the paper selected topic background and there search purpose, related research at home and abroad as well as the innovation and the insufficiency, laying the foundation for the following writing. Is the theoretical basis of environmental tax. This chapter from the definition and types of environmental tax starting, to elaborate the theoretical basis of environmental tax:the externality theory, sustainable development theory and double dividend theory. At the same time, this paper thinks, environmental tax is to cause pollution to the environment (water pollution, air pollution, noise pollution and so on) dutiable good behavior, namely the chivalrous environmental tax. And then analyzes the effect of environmental tax, the author analyzed the substitution effect of environmental taxes on production and the production of the income effect through the supply curve model, and the effect of environmental tax (including a thought the externality theory and double dividend theory). I found, not the polluters environmental taxes to curb environmental pollution, and should guide taxpayers go pay to reduce environmental tax by reducing emissions of pollutants of the road. This chapter provides a way for the fifth chapter Chinese environment tax related tax elements design.This paper introduces the necessity of China’s current environment tax. Starting from the problem of water pollution and air pollution problems, the relevant data of "environmental statistics bulletin"2007-2012year, data show that China’s current environmental situation is grim. Then has analyzed our country environment management (including the licensing restrictions, the standard limit, sewage charges, subsidies and illegal punishment), which sewage charges is the main way of environmental management in china. The final analysis of the weak areas tax means in environmental management:one is the tax structure is unreasonable, the turnover tax share is too large; two is the current tax system overall environmental problems of insufficient attention; three is related to the environment tax number, the narrow scope of tax incentives; four is the single form, the effect is limited; five is the lack of environmental protection tax special tax; six is the certain preferential tax policy is not reasonable.Analysis of the environmental tax construction and implementation of the international experience. This chapter briefly analyzes the development stage of OECD national environmental tax system, and then systematically introduces the concrete contents of America, Holland, Sweden, three national environmental tax system, the final objective exposition of the main features of the environment tax system and effect:characteristics American environment tax is emphasized, the supporting system, through the rational use of tax policy, legislation, so that environmental taxes play a strong protective effect in environmental protection; Holland environmental tax is tax, tax on the system with, set up tax, through inter departmental coordination to the effective implementation of; features of Swedish environmental tax is mostly in the environmental pollution of environment tax, environmental tax special fund.The fifth chapter is the introduction of environmental tax in China under the background of the construction of ecological civilization idea. To establish the environment tax policy objectives:promoting the construction of ecological civilization, promote the optimization of tax system. Then it introduces the environmental tax should follow the principle of basing on national conditions, gradual principle, cooperation principle, fairness and efficiency balance principle. Then this paper discusses the design of environmental tax system, tax base, tax factors, which in the second, three chapter of thought as the guide; tax collection and management emphasizes on the cooperation between departments. Finally elaborated the environmental tax should have supporting measures, such as the establishment of perfect laws and regulations, levying the initial adjustment of tax system, strengthen the supervision of the public sector.This paper thinks, our fundamental goal of the implementation of the environmental tax is the realization of "ecological civilization", strengthening the role of tax in the coordination of economic and ecological environment. According to the current environmental problems, China’s tax system and the transformation of economic development, the implementation of environmental tax in our country should adopt the progressive pattern, attach importance to cooperation tax department and the Department of environment, guide the tax payer go pay to reduce environmental tax by reducing emissions of pollutants of the road. In the early to let taxpayers know and accept the environmental tax, interim established a more perfect environment tax, environmental tax reform to ring through the late...