Study On The Reform Of Legal System Of Environmental Tax In China

increasingly serious environmental problems and brings people more pondering about environmental problems , what measures should be taken to protect our environment has become the focus of attention. Although the Chinese government on environmental protection in recent years have attached great importance in the legislative, executive and judicial, and adopted a series of measures to promote ecological construction, and reduce environmental issues and achieve some results. But on the whole, China's current environmental issues have not got fundamental improvements, and even in some parts of area, the quality of the environment is getting worse and worse. The main features of the environmental problems, lies to its external feature of non-economy, and therefore, to solve environmental problems need the authority to interfere. Tax is a national macroeconomic regulation and control, one of the important means of this tax is an important economic lever in the Environmental Protection and it will play an increasingly important role, and its main usage mainly embodied in the establishment of environmental taxes. Although, China has already begun with the introduction of a number of environmental protection-related taxes, but has not really established a system of environmental taxes and effective legal system.To build a resource-conserving society and environment-friendly society, and achieving sustainable development in China Construction of the tax system environment is very necessary.Firstly, the revenue environment in China's legal system becomes vacant, its main performance in the following three aspects: First, green environmental tax level of the existing legal system is not high, lack of some special tax about pollution, some behaviors and product of environmental damage. Second , the detailed content of the existing legal system for environmental tax need perfect, the introduction of environmental taxes is the core of the legal system to improve existing environmental tax; Thirdly, the existing tax collection and management of the existence of loopholes in China have not yet established a unified environment for tax collection system.Secondly, the environmental tax is the best economic measure for solving the worsening environmental problem , which can mainly be reflected in four aspects: first, environmental taxes can be effectively overcome the external issues of Environmental Protection, the introduction of environmental taxes would make Environmental Benefit internalized to the economic efficiency of enterprises, so as to help improve the environmental initiative . second, the collection of environmental taxes to raise revenue to a special function, the tax will be levied as a special fund will be more conducive to the cause of environmental protection section .Third, the collection of tax environment is beneficial to establish a new environmental concept, so that people will consciously integrated the Environmental Protection thinking way into their own economic activities, so as to foster the production and consumption of green concepts; fourth, the implement of environmental tax will be conducive to shorten the gap between the rich and the poor and promote social stability, through the tax collection and transfer, the ecological systems and natural resources, pollution and damage compensation, in the region due to the loss of opportunities for development and environmental protection, the authority will give the residents some policy concessions as well as support in capital, technology and other objects. As a result, the environmental tax levied to ecological, economic and virtuous cycle of sustainable development and to promote social stability and development.In the second part, the article discusses the feasibility of China's environment tax legal regime reform from theoretical basis, international background and the realistic foundation.First of all, on our country's environmental tax reform of the legal system theoretical background, there are not only outside of the classical theory's supports, such as theory of public goods, a win-win effect of environmental tax theory, theory of economics, sustainable development theoretical theory, but also many rules of law, the principle of fairness, efficiency principle, the principle of prevention, polluter pays principle doctrine background supports.Secondly, the article discusses the international background of China's environmental tax reform of the legal system. Firstly, from the international development of environment tax, we know that the first time that the rudiment of this taxes present itself in the United Kingdom in 1909 and since 1970s, the developed countries started to introduce this taxes. Has gone through three phases of decades of development, the environment tax in many countries are widely used to further strengthen the trend, the World Bank experts suggested that developing countries should " levy upon environmental taxes base on the damage of environmental." Secondly, this paper discusses the feasibility of the introduction of environmental taxes from green barriers side, as green barriers in international trade has increasingly become a major obstacle to the development, the introduction of environmental taxes can correct the consumer's preferences of windbags,promote producers to product the green production and breakthroughs the green trade barriers better. Thirdly, from the outside transfer view of pollution, the developed countries often transfer the pollution to the developing countries by the international investment and international trade ways, as our country has not set up the Environmental Protection taxes, failure to establish the threshold of the Green trade, so we can not prevent and resist the international transfer of pollution. Through levying environmental taxes, foreign investment and production companies have to join the environmental costs of economic activity and external internalization of environmental costs, which to some extent to combat and reduce the transfer pollution.The introduction of environmental taxes is our top task; environmental taxes should be designed on the basis by taking into account the reasonableness of the theory and practice of considering the feasibility. It is necessary to learn from the advanced international experience also consider China's specific national conditions, designed in line with our country's national conditions environmental tax system.The third part of this paper discusses four sides from China's environmental tax reform of the legal system concept:Firstly, identify environmental tax's legislative principle of the legal system. Theoretically speaking, the coverage of the tax is the wider the better, but considering the reality of China's national conditions and the lack of relevant experience and technical environmental taxes and other reasons, the appropriate way is to take a step by step approach Construction of tax reform and improve the environment tax. The establishment of the environmental tax should abide by certain principles, according to path dependence theory, that our environmental taxes should consider the establishment of priority environmental purposes, the tax revenue earmarked revenue neutral, phased implementation of the principle.Secondly, the clear environmental tax reform in the system of legal direction. To make a full green of the existing tax regime, such as tax reform of resources, and expand the scope of consumption taxes to raise revenue and tax rates, capital gains tax preferential policies to amend the income tax should also be conducive to environmental protection goals, such as tilt. Second, learn from the advanced experience of foreign countries; introduce new taxes, such as the carbon tax, the energy tax, water tax, noise tax. Three, the tax change to the environment tax, environmental tax reform can not be separated from environmental fees, the environmental taxes and charges is become the important component of China which can success introduce the environmental system.Thirdly, improve the specific content of the environmental tax's legal system. This article holds that the tax should be improved from some ways, such as, the relation between tax and law, the tax rate, the taxable basis, tax links and tax preferences. Finally, strengthen collection and management of the environmental tax. Environmental tax collection and management of the environment tax system is the decisions links of the environmental system whether it could achieve its objectives of the design. Environmental tax reform will be difficult to achieve its intended goals without reasonable improve tax management system. Strengthening tax collection and the environment calendar, it should pay more attention to environmental levels of the collection, and secondly to strengthen tax collection and management of the environment department coordination.