Study On Environmental Taxes System Of Our Coutry

Resources and the environment remains a problem restricting China's economic bottlenecks in implementation of sustainable development, relatively severe form of resources and the environment the urgent need of new and efficient environmental policy. Thesis from our country's macro-economic and social development in the background and the basic national conditions, based on externality theory and the theory of tax-related economic knowledge, combined with China's system of environmental taxes and charges set up and perfect the historical process of the implementation of environmental taxes foreign successful experiences, put forward a sound environmental tax system, our country's basic ideas and specific recommendations. First, the theoretical basis of research results, in-depth research and analysis on the externalities of economic theory and application of tax measures to protect resources and environmental feasibility of our country set up a sound system of environmental taxes theoretical basis. Two are from the perspective of macro-control system of our country carding system of environmental taxes and charges that the constraints of our tax system less green, not suited build a resource-conserving and environment-friendly society is mainly due to environmental tax system of our country itself, there is a non-independence and non-sound of the two major characteristics. Three are examined in detail and summarize the implementation of environmental taxes abroad, the successful experience of environmental taxes really think is a very effective environmental economic policies, should strengthen our environmental tax reform and improve the system's confidence and determination. Four are based on our country's national conditions and the existing system of environmental taxes and charges of the existence question, pointing out the environmental tax system to improve our country the principles and objectives, proposed a reform to the general idea and specific ideas. The general idea is based on administration and legal means to protect the environment as a resource means the bottom line, with the acceleration of China's fiscal and taxation reform, environmental taxes should play a wide range of control, greater efforts, the collection of normative advantage, and gradually set up a means of environmental tax-based, environmental fees supplement the basic means of means. Finance, emissions trading, such as ecological compensation and protection of resources and the environment as a means of characteristics. Specific idea is to drag in accordance with the present tax structure system, aimed at the direction of tax reform, following the principle of a modern tax system, in accordance with the requirements of the design of systematic environmental tax system:1 negative want to build our country environmental tax system, the main types of environmental taxes; another On the one hand, want to have to integrate into the existing types of environmental taxes to supplement and adjust. Starting from the various taxes, combined with the latest tax reform initiatives, developed a perfect environment for our country the tax system of specific measures.The main innovation of this article has two points:First, from the non-independence and non-health perspective analyzes the current environmental tax system, the limitations of the study This is perspective on innovation. Thesis put forward the two are more clearly specific to improve our country the idea of environmental tax system, including the general way and specific road.