The Research Of Environmental Tax On International Coordination

Environmental issues are common issues requiring the joint efforts of the international community. To solve the deteriorating environment, many states have taken measures to protect the environment.In these measures, economic instruments are proved to be better under market economical conditions including environmental taxes. Taxes are an important means of state regulation,which can lead people to not only enhance the environmental protection awareness, but also maximize the energy of the knowledge and technology through taxes on redistribution of material interests. Therefore, to protect the environment, the establishment of environmental taxation system should be as soon as possible. However, many environmental problems cannot be solved by one country alone, some environmental problems need various countries and regions in the world adopting coordinated measures. Consequently, dealing with global environmental crisis, inevitably involves the international coordination of environmental tax.For international coordination of environmental taxation, whether in the international or domestic, a comprehensive and in-depth analysis of international coordination is not enough. It was necessary to incorporate the environmental taxes within the framework of the international tax, to research how it coordinates in different countries. Through effective international tax coordination, to achieve global environmental and economic development, solve environmental tax double taxation issues, coordinate national tax interest conflicts, and keep the environment tax of international harmony.The full thesis is divided into five parts. The first part is the introduction, the article topic described backgrounds, related issues and articles of positioning and framework on the whole; The second part describes the environmental tax theories of international coordination, including the definition of environmental taxes, the international influences of environmental taxes, the theoretical basis of the international coordination of environmental taxes; The third part involves some related issues of contradiction in the the international coordination of environmental tax including contradictions of sovereignty and coordination, the conflict from the differences of countries in economic structure and allocation, as well as some major way of environmental tax coordination; The fourth part describes the environmental tax status in China. Illustrating the impact of developed environmental tax on China through carbon tariff cases; The fifth section defines the position of China in the harmonization of environmental taxes, including actively promoting the environmental tax system, enhancing regional economic cooperation, promoting regional integration such as strengthening the coordination of environmental taxes in China-ASEAN, the principles of international tax coordination which China should adhere, and so on.