The Research Of The Environmental Taxes

Since the 60s of last century, with the rapid development of industrialization, many developed countries suffered from a series of major environmental pollution incident and mankind was faced with increasingly serious environmental crisis which has been a great threat to survival and development. The traditional administrative way to control environmental pollution has many limitations. In 1972, the Organization for Economic Cooperation and Development (OECD) proposed the polluter pays principle, that the polluter must bear the losses caused by pollution to society. Since then, environmental tax has become popular in Europe and later, more and more countries have introduced environmental tax system. With many years of practice and continuous improvement, these countries have got different levels of remarkable achievements in environmental economy. But in our country, because the process of policy making has been ignored in the environmental factors for so long time, resulting in the current status of slow start of environmental tax system construction. Along with the market economy transformation and the establishment for sustainable development strategy at the national level,the rigorous situation of environment and natural resources confronts China. Actually,the present polluting emission charge system can't resolve the problem of pollution on environment effectively with some institutional flaw. As China has not yet established a complete system of environmental taxation, the coverage of the existing greening tax system is small with few variety and lack of flexibility, and the tax fee is too low, so the environmental protection function is weak in China, which is not good to sustainable economic development. Environmental tax policy in international experience shows that environmental taxation policy can play an optimal economic role in the allocation of resources and environmental protection, therefore, China's environmental tax reform is an inevitable trend.At present, the introduction of environmental taxes in the world plays an increasingly important role in environmental protection and economic and social development. Based on the representative experiences of the environmental and economic policy development process, the current status of research, the implementation effect of the environmental tax in European Union, the United States, Japan and other developed countries, we analyzed the current developing situation of our country's environmental tax system and existing problems, absorbed the successful experience of developed countries and proposed the initial ideas of the environment tax system of China. The implementation of China's environmental tax policy framework should follow the principle of gradual and orderly progress step by step. First improve the discharge fee system, and the existing taxes system, such as expanding the tax scope, the imposition standards. Then establish new taxes, such as atmospheric pollution tax, water pollution tax and other environmental taxes so that we can gradually establish a more ideal environment tax system, and fundamentally improve China's current tax system.