The Research Of Ecology Tax Revenue Theory And System In Our Country

At present, the ecology crisis was more and more serious, which affects the economical and society's development, if not remedied the phenomena, the survival of humankind would be threaten one day. And the ecology tax revenue in the economy, the society and the ecology can play certain coordinated role. Therefore, the establishment and perfection of ecology tax revenue already was the urgent question. This article proposed the necessity of the establishment and perfection of ecology tax revenue from the different angle, moreover has also compared the domestic and foreign ecology tax revenue present situation, and proposed the preliminary idea to the consummation ecology tax revenue.First, from sustainable development, system changes, the game concept and system science perspective to take different outlook on the integration of qualitative and quantitative methods, has understood the relationship among the ecology tax revenue , sustainable development, system changes, the game concept and system science , therefore recognize the ecology tax revenue even more.Second, this article through analyzes our country"the three wastes"seriously, climatic anomalies, natural disaster frequent and so on phenomena, explained our country's environment quality unceasing drop; Through our analysis of soil erosion, the total area of cultivated land, pasture quality, biological species, the mineral resource and so on the realistic situation, confirmed our country's natural resource faced with the stern situation; By analyzing the output of resources, utilization and recovery technology on the country's ecological backward technologies. Finally, confirmed our country ecology crisis existence from above these different angles. Then, this article has discussed the ecology resources characteristic, has analyzed its attribute with emphasis, questions and so on necessity which the government involves, then has analyzed the ecology tax revenue effect, has obtained the consummation ecology tax revenue necessity.Third, the analysis has studied ecology tax revenue measure of the American, Dutchman, and Germany, then analyzed domestic ecology tax revenue measure, and the malpractice of unreasonable of charge or basis or misuse special fund. Through comparing the domestic and foreign national ecology tax measure, absorbed has profited from some experiences of opening the new tax, coordination the income tax and ecology tax, practice the measure of area and national, improving the consciousness of protection the environment and paying taxes, protect the compete of enterprise, coordination the many measures.Fourth, the paper concluded on the basis of the experience abroad, in light of China's specific national conditions and proposed the some principles of establishment and perfection in ecology tax: give consideration to fair and efficiency principle, tax revenue neutrality principle, society public welfare principle, coordination and cooperate principle, simultaneous and classify principle; proposed establishment and perfection the system of ecology tax revenue, through pushing the progress of cost changing tax, opening the independent ecology tax ,adjusting the resources tax, perfect the ecology function measure and measure of general tax revenue; proposed ecology tax revenue institution should coordinate the statute, administration, other economic measures, education and international measure, develops sufficiency the macroscopic regulation function of ecology tax revenue.