Research On Environmental Tax And Fee Legal System

Ecological environment has been deteriorated day by day during recent years, which is not only bad for physical and mental health of mankind ,but also affected sustainable economic development. Environmental protection has gradually become the focus of common concern throughout the world. Among many means of Environmental Protection, environmental tax and fee legal system has become a common practice in developed countries with good results. China's economic development, resources and environment are in increasingly acute contradictions nowadays, people pay more attention to kinds of Environmental Protection. And the reform of environmental tax and fee legal system and the commencement of the tax for environment protection has been the common focus of theory and practice in recent years.The research focus of this article is legal problems related to environmental tax and fee. Firstly, this article summarized the definition related of environmental tax and fee legal system and forming background of the system, emphasizing theoretical basis of environmental tax legal system as well as legal properties of environmental fee legal system; Secondly, the author respectively introduced environmental tax and fee legal system of the USA, the Netherlands and Sweden, three representative western developed countries, basing on above data the author analyze features of western countries'environmental tax legal system and the enlightenment it brought; Then according to our present situation, the author told about the present situation of environmental tax and fee legal system, analyzing the faults ,put forward opinion about the development trend of our environmental tax and fee legal system on basis of our present situation and international practical experience; clearly pointing out improving environmental tax system and levying the tax for environment protection as soon as possible is the development trend of our environmental tax and fee legal system, and designing Specific programs from five taxes such as Value-added tax, business tax, etc, analyzing the commencement of the tax for environment protection from the need, feasibility and other facets.