Research On Environmental Taxation System In China

Resources and the environment are the necessary condition for human subsistence and development.With the rapid development of economy,the blending of human beings and the ecological environment is especially important.People increasingly realize that serious environmental pollution not only endanger their own health,but also become an obstacle to economic development.In recent years,the economic instruments for protecting environment are widely taken all over the world. Economists around the world devote themselves to the analysis and research of ecological tax who acquire the remarkable achievements.Environmental conditions in our country are becoming more and more severe.We lack the special taxes which aim at the behavior or product of polluting environment.We should learn from international experience in the implementation of environmental taxes,build and improve the tax system of China's environmental taxes.ChapterⅠis the base of environmental taxes.This part embarks from the name and the connotation of the environmental taxes,limiting the scope that the paper discussed.And explains detailedly the basic theory of environmental taxes: externality theory and public goods theory.The natural environment is a typical public goods.The environment's negative externalities cause the inefficient allocation and unfair of resources.Taxes are the key questions to solve externalities. Environmental pollution and ecological damage is the typical manifestations of extemalities,so environmental taxes are outside the theory at the concrete application of tax practice.These theories provide theoretical foundation for China's environment revenue actualization.Through the comparative analysis between environmental taxes, means of environmental control,government subsidies and pollution trading,pointed out that China's environmental protection policies of the current deficiencies and shortcomings.This part introduces the basic characteristics and advantages of environmental taxes and puts forward the necessity and feasibility of applying the environmental taxes in China.ChapterⅡis the analysis of the double dividend effect of environmental taxes. The basic meaning of the double dividend effect is that the environmental taxes can not only improve the quality of the environmen4 but also reduce the excess tax burden of distorting taxes.Computable general equilibrium model demonstrates the feasibility of this effect.Turkey's economic scholars took the assumption of various energy and emission taxes into the model,producing some economic and environmental policy implications of sustainable development:First,the reduction of energy imports in order to speed up economic development;Second,the emission tax as a policy measure can achieve the purpose of improving the environment,benefit the environment;Third,environmental taxes have a win-win effect of opinion,such as the assumption of the nitrogen oxide emissions that can be drawn that taxes not only improve the quality of the environment,but also obtain a better economic performance,demonstrates the effect of environmental taxes are likely to come true. This part also introduces CGE model's research progress in China and encourages Chinese scholars improve environmental CGE model system as early as possible which provides more powerful tools for our economic environment policy.This effect is the forefront of theoretical research.Its impact on the community is multi-faceted. EU green tax reform provides a new way of thinking for the building of China's environmental taxes.ChapterⅢanalysis the present situation of China's environmental taxes system and points out the defects and inadequacies of China's current charging system and the resource tax system:such as collection of narrow,low fees,tax based on unreasonable and strong shift.These policy measures can't keep up the pace of development of the times,disturb the implementation of the policy effect.In addition, value-added tax system in our country is the subject of taxes,but to save the cycle-to-business play use of resources is the inhibition.China's current consumption tax on the essential role of the strategic energy is also limited.The maintenance of city construction tax can easily lead to issues such as unfair tax burden.This indicates that China's green tax reform has been the imminent.ChapterⅣsets the initial structure of China's environmental taxes.Firstly,this part discusses the design principles of environmental taxes:adapt the tax burden and pollution;not affect the efficiency,not to increase the tax level;with other environmental protection measures to be coordinated to avoid mutual constraints;a combination of prevention and treatment.Secondly,it sets requirements on the taxpayers and tax basis.Rebating environmental taxes in the export tax is the breakthrough.It can realize win-win environment and trade objectives:achieve environmental protection objectives;improve the financial structure of the environment,alleviate the financial stress between central and local governments; optimize the trade structure;reduce the pressure of foreign anti-dumping.The focus of this part is reforming and improving existing environment-related taxation system. Resources tax and consumption tax reform should complement each other and learn from each other,in-depth excavation of their potential to solve environmental pollution problems.The design of the sewage tax reform should be a specific depth and classification,based on different tax objects should formulate the corresponding standards.Corresponding measures also provide a guarantee for the effective implementation.In the implementation process,we should pay attention to the tax regulation of economic goals and environmental objectives,environmental protection taxation and other means of control means,the selection and coordination of different tax measures,so that the implementation of environmental taxes can achieve optimal results.