A Study On Environmental Taxation Developing And Status Of Local Environmental Taxation System

The thesis focuses on how to bring environmental pollution under control and improve the ecological environment through establishing and developing the environmental taxation. It makes a further statement that environmental pollution is impossible to be solved solely by market mechanism; instead, it must involve government intervention with its indispensably important means of environmental taxation. In addition, it conducts a comprehensive study on environmental taxation in theory as well as in practice. The first chapter is a general introduction of environmental problems, with specific issues such as its origin, the challenges we face and the major research findings on environmental economic policies. The second chapter includes the definition and features of environmental taxation; Describes the legal form of environmental taxes in the legal aspects, and summarizes the main components of environmental taxes and environmental significance of the tax system. The third chapter analysis of the ecological status of the current environment, describe in detail in the current tax system related to the environment the actual implementation of the tax, and analysis the shortcomings of environment-related taxes. The fourth chapter includes the practice and experience of the environmental economic policies in OECD nations, and some relevant inspirations on environmental governance in China. The last chapter analyzes the overall thoughts and construction of the system of environmental taxation, and raises some relevant suggestions such as adjusting the environment-related tax items in the present taxation, starting some new necessary tax items and supplementing taxation preferential policies, etc. The conclusive part serves as a summary of the whole thesis and briefly discusses the deficiencies of the environmental taxation.