The Construction Of An Environmental Taxation System In China

With economic development, environmental issues received more attention, especially in the twentieth century, the living environment of human faces tough challenges before, after the meeting in Copenhagen, countries are seeking a common response to environmental degradation, improve environmental quality, made in China are meeting emission reduction commitments. Since China's economic development model defects, the environment has been a troubled one of the factors of economic development in China, so how to protect environmental resources, control pollution and improve environmental quality, and draw up measures for environmental governance in China's national conditions, a general concern one of the hotspots. How to tax instruments for environmental protection, drawing from the successful experience in establishing our environmental tax system, and has become the concern of academics and government departments, one of the hotspots. In this paper, the establishment of environmental tax system, put forward his views, to discuss how to create an environment in line with our national conditions and the tax system.Chapter for the environmental tax system, the definition of basic concepts, including the questions we ask, the relevant definition of the concept, the legal characteristics of environmental taxes.The second chapter is the introduction of environmental taxes in the country the necessity and feasibility of the introduction of environmental taxes in China are analyzed the necessity and feasibility, the conditions and analysis available.The third chapter introduces the advanced foreign experience in environmental tax system, mainly from the tax base, tax rates, tax expenditure programs and tax incentive policies of the developed countries, environmental tax system. Introduction of environmental taxes in foreign countries experience, the paper analyzes the existing problems of environment in China and the introduction of environmental tax in China can learn from the experience.Chapter IV introduces the elements of the tax levy environmental taxes designed for the actual situation of China's Environmental Tax in China need to consider the elements of assessment are discussed.Fifth chapter is the actual situation in our country in the implementation of environmental tax policy in the issue requiring attention, during which I combined with the case of Hainan on his own personal views, thus expanding into China in the introduction of environmental taxes should be noted that several issues .This paper is divided into five chapters, on the actual situation of our country, learn the successful experience of foreign countries, environmental taxes raised on a number of environmental improvement and implementation of the tax system in China some of the views and opinions.