Research On Environment Tax System

Entering 21 centuries, the environment problem is more and more paid attention to, make use of management policy to resolve the environment problem then bringing about sustainable development of the society, economy and environments seem to be as importance. Since The Environmental Protection Law was enforced, our country adopted several environments management policy, such as three at the same time system, the pollution permit system and the pollution charges system etc., the implement of these policies rise the certain function for relieving the depravation of the pollution of the environment, but also expose some problems of management, such as compelling force is not enough, the current standard leads low etc., so draw lessons from the foreign experience, making use of tax means, collecting the environment tax in time can overcome the above-mentioned problem effectively. According to the our country currently tax fee reform plan, the environment tax is one of 10 taxes that the second step implement "changing fee to tax" plan , will establish completely in 2010 year agos. So it is necessary to study each one of the environment tax system completely, formulate a environment tax policy and enforcement scheme conforming to the situation in our country.Firstly, this text analyzes the shortage of the environment tax study of the domestic and international, then make use of the exterior theories, public product theories and sustainable development theories and the Keshi axiomses, carrying on the comprehensive analysis to the environment tax: Then, expatiate on Double Dividend effect and economic effect that the environment tax exert, By comparing with other environments manage policy, sum up the advantage and limitations of environment tax.Secondly, this text analyze the present condition of the foreign environment tax enforcement objectively and systemly; At the same time, detail the related tax of environments and the pollution charges system of our country, sum up the beneficial factor and disadvantageous influences of the environment tax policy.Immediately after, analyze the necessity and possibilities that the our country builds up the environment tax system, clarify the direction of the environment tax reform of the our country.In the end, this text system elaborated that the our country environment tax system establishes the speculation and tax systems design, analyze the principle, advertent key problem that the environment tax carry out and affect the factor, and establish and put...