Research On Green Development&Environmental Tax System Reform In China

After30years of rapid development since the reform and opening up, China has made great economic achievements. However, belong with the development, serious environmental pollution problems on air, soil, water and so on have emerged, of which, the heavy fog and haze can be a representative. To solve the serious conflict of ecological environment and economic development, the Western countries generally adopt the policy of environmental tax to regulate. For market players who emit pollutants, environment taxes will be levied so the polluters bear the economic cost. With the combination of tax, legal and economic instruments, government encourages the enterprises to adopt advanced technology and environmental protection equipment to reduce pollution emissions and resource conservation. The levy of environmental tax in the Western countries has been proved with good environment and social economic effects, so the research topic of this paper will focus on how to combine the experience of other counties and china’s actual situation, and discuss how should Chinese government use environmental tax policy to solve the conflict between environment and economic.China’s economic and social development has encountered a bottleneck of environmental constraints. In the meantime, a new round of reform has been going on. Based on the situation above, this paper carried out a research on the path and method of environmental tax system reform. From the Theoretical point of view, the theoretical basis and the principle of environmental taxes were analyzed. From the practical point of view, the current situation and problems of China’s current system of environmental taxes were analyzed. On the aspect based on international experience, the foreign institutional arrangements and practices experience were introduced. In conclusion:the introduction of environmental taxes is a priority for our environmental tax system reform. Details are as follows:In the first chapter, the research background of this paper was introduced. The theoretical and practical significance of the research on environmental tax system was emphasized. Then the domestic situation of environmental tax research, the research methods and innovation were also mentioned.In the second chapter, the theoretical basis of environmental taxes was introduced. Firstly, the concept of environmental taxes was defined as various tax arrangements and measures for the purpose of protecting the environmental and natural resources. And then from the perspective of external theory of public management disciplines, public goods theory, and sustainable development economics the origins and theoretical basis of environmental taxes was described.In Chapter Ⅲ, the problems of the China’s existing environment taxes system were presented. Existing environmental tax policy is fragmented, functionally limited in protecting the environment. And there are still unreasonable designs in the sewage system like low charges, non-standard charge collection, lack of supervision and so on.Chapter Ⅳ is based on domestic situation and international experience. In China, taking Hubei Province where the sewage charges are managed in a "tax-style" for example, the problems still cannot be fundamentally solved. The history and development stage as well as the types and characteristics of Western countries’ environmental taxes were introduced. The enlightenment on China’s environmental tax and fee system reform was also discussed.In Chapter Ⅴ, some suggestions were presented about China’s environmental tax system reform. In consideration of the problem of emphasizing on sewage charges rather than related environmental tax policy, China’s current environmental tax system can neither meet the need fast development, nor play the role of environmental protection. In any case, the timely introduction of environmental taxes is the basic direction of environmental tax system reform. The introduction of environmental taxes is not only necessary but also feasible, and has positive impact on the environment, economy, social welfare and social justice. In addition to the establishment of an independent environmental tax system, this paper also proposed to improve the tax policy of integration type, the local economy evaluation system and other supporting policies. The combination of using both administrative and market means to promote overall improvement in solving of environmental problems and ecological environment.