The Analysis And Reflection On Reform Of Environmental Protection Taxes And Charges

Nearly30years, although China has achieved remarkable enconomical achievement, environmental issues are growing. Unreasonable resources are consumed and the destruction of the ecological environment becomes more and more serious. The environmental pollution problems not only affect the people’s living environment in our country, but also restrict the development of the economy. In the face of severe environmental problems, the research and solution of environmental protection become the focus of attention. In November2012, The Party eighteen report for the first time puts the construction of ecological civilization as a separate part, with the political, economical, cultural and social construction, as an important part of the overall layout.Economic means, especially means of taxes and charges is effective and important means of macroeconomic regulation and control, assume an increasingly important function in environmental pollution control and ecological environment protection. Since the reform and opening, our country initially has established a predominantly pollution charge system of environmental taxes and charges, basically forming a pollution control, environmental protection and resource conservation incentive policy orientation. But relative to the construction of ecological civilization of the strategic target, relative to the establishment of systems to improve environmental tax system reform objectives, there are still many gaps in the environmental protection fee system, performs that fees owed to the scientific design, collection is not enough, capital efficiency is not high. In view of the environmental tax system existing above defects, in June2014, in the "deepening of the overall tax reform program", our government proposed the establishment of environmental tax system, in order to play the tax in terms of pollution control and environmental protection.Based on the above background, this paper summarizes domestic and foreign environmental protection tax based on the research status.Firstly, I expound the theory related to environmental protection tax. Secondly,I analyze our country current environmental protection charge system, introduce the current pollution charge system in our country, summarize the positive effects of implementing environmental protection charge system, and put forward the existing problems. At the same time, the selection of charging system in Jiangsu province as a sample, through analyzing the pollution charge system concrete implementation situation, I put forward enlightenment for the environmental protection tax. Again, through comparing the environment tax and environment cost, I justify that environment tax is a relatively effective means to deal with the problem of environment, and China already has the necessity and feasibility of environmental tax reform. Finally, combined with our existing environmental tax policy, I put forward ideas and system design of environmental tax reform.