Research On The Problem Of Sewage Tax Reform In China

The earth is the only suitable environment for human. Since1960s, environmentalpollution is more and more seriously, the serious environmental pollution is a great challengeto human. Global warming, the fog haze pollution problems, strange diseases have attractedeyes of people. So, the United Nations has held meetings of environmental issues for manytimes, people began to pay close attention to environmental problems and environmentalprotection consciousness. The international community has generally used the means of tax tosolve pollution problem.In order to control pollution, in the beginning of reform and opening up in China, wehave established and gradually improved the pollution discharge fee system. To a certainextent, it has played a positive role, but with the rapid developing of our economy, thesituation of pollution is increasingly serious in China, the pollution discharge fee systemseems powerless in pollution regulation. Therefore, it is necessary to study the fee to taxproblems in China. Hope the taxation mode to control pollution, effectively reduce emissionsof pollutants in China.On the arrangement of content,“pollutiong tax” as the main line runs through the wholepaper. This paper is divided into five parts, the first part, through the study of the basicresearch of Chinese pollution charge system, it is concluded that pollution tax is necessary,and then to the literature review both at home and abroad, although abroad pollution taximplementation is success, the situation in China is of big difference, we should be cautiouswhen learn experience from foreign countries, and foreign study of pollution tax have noneindustry classification from the pollution source, The second industry industry is a leadingindustry of our country, industrial pollution is most serious, therefore, this article is designedon the basis of industrial pollution control of pollution tax. The second part, it definites the feedischarge and pollution charge system, emission and pollution tax system, and points out thatpollution tax is of better advantage than the discharge in category, the legal effect, procedure,finally analyzes the theoretical basis of pollution tax, including the externality theory, publicgoods theory, sustainable development theory. The third part, the paper introduces thedevelopment course of pollution charge system in China, affirms the effective implementationof the pollution charge system in our country: raising fundings for the governance ofenvironmental pollution, reducing the pollutant emissions, establishing pollution monitoringsystem, at the same time from the pollution charge system insufficient rigidity, fee standards to be scientific, narrow scope of charge, cost using opaque are the main problems of pollutioncharge system. Part four, part for foreign experience for reference, based on several countriessuch as the United States, Sweden, pollution tax tax system design, the foreign advancedexperiences are summarized: single tax started and gradually form a system, different taxfunction orientation, the implementation of the tax should be coordination with economicpolicy, tax burden level of moderation, finally obtains enlightenment on pollution tax in ourcountry is: the sewage tax tax system design should be based on national conditions,associated with the country’s industrial structure development, should be moderately flexibletax basis, tax rate to moderate level. In the fifth part, describes the idea of pollution tax systemin Chinese. On the basis of fully considering the situation of our country, thinking emissiontax shall begin from the second industry industry, under the principle of gradual principle, thepolluter burden, reforms should be divided into two stages, the first phase of the pilot phase,the second phase is full swing phase, the first stage to the second stage is a long-term process,and the tax system of pollution tax made the following design: pollution tax in the pilot phaseshould be centered on the industrial pollution taxpayer, with industrial waste water, waste gas,noise, waste, solid waste as the object of taxation, the waste water waste gas can use itsemissions as plan tax basis, for solid waste and waste pollutants shall be made in productproduction plan tax basis, for noise pollution should plan tax basis for the noise decibels. Inthe aspect of tax design, using the virtual management cost and the relationship between thequantitative indicators to determine the taxable pollutants rates, according to the eastern,central and western region economy development degree different setting different tax rate,the water pollution tax, eastern, central and western regions applicable tax rate is about3.9yuan/ton,2.9yuan/ton,2.2yuan/ton, taxation rates for other pollutants could adopt thismethod. Because the economic behavior of polluters caused the pollution to the environment,polluters should bear the responsibility, so at the end of the paper, it should not implementany preferential policies.