The Economic Impact Of Environmental Taxes And The Construction Of China's Environmental Tax System

As the global economic development, human survival of the natural environment is deteriorating. Although the world have gradually realize the importance of environmental protection, but because of the environmental protection system and intensify the existing differences, so that the effective protection of the environment is still in the world before the problem. It is well known, reasonable scientific system is to ensure that policies effective implementation of the prerequisite and guarantee. In recent years, China has increased the intensity of the environmental protection. However, the environmental protection, there are still many inadequacies, such as environmental taxation system, there is missing. Therefore, in order to make our environmental policy mechanisms more coordination improve and strengthen environmental tax legislation will be inevitable.Environmental tax is based on environmental protection and rational utilization of resources purpose of levying taxes is an important economic instruments for environmental protection. History of environmental protection in China on the one hand too many outstanding loans, on the other new economic development in the growing environmental damage cases, the use of environmental tax policies to address environmental problems in China's far-reaching significance. In this paper, China's current environmental situation and sustainable development in the background start to reveal in the economic development, the importance of protecting the environment and resources, which leads to the implementation of environmental tax policies on China's thinking. The environment is a resource,Environmental problems is a highly integrated, highly complex issue, which modes of production and human values, is closely related to the management system. How to deal with current environmental issues and the relationship between economic development, and take the road of sustainable development to address the human development to curb the "bottleneck" problem has become the world's concerns. In order to effectively control environmental pollution in China, we have taken the legal, economic, administrative and other means and measures. Tax as a national macro-control an important tool in environmental protection has also played its due role. However, China's current system has not formed a complete and effective control system of environmental taxes.In this paper, China's current environmental situation and sustainable development in the background start to reveal in the economic development, the importance of protecting the environment and resources, which leads to the implementation of environmental tax policies on China's thinking, put forward its own preliminary views. In addition to introductory paper is divided into the following four parts outside:First, the paper introduces China's environmental situation, environmental tax concept, characteristics and development process. This paper conducted a comprehensive environmental tax theory, elaborated from a sustainable development, externalities, public goods theory and the theory expounded in three areas of international research mature theoretical basis for the introduction of environmental taxes that also apply these theories in China. And this part of the integration of environmental taxes and other economic instruments were compared, discusses the establishment of environmental tax system in our country the necessity and feasibility. Secondly, the thesis of our current tax system of environmental protection policies are summarized and assessment, pointing out its problems. That the current tax system has shown China's environment in order to "environmental fee system based environmental tax system, supplemented by" the characteristics of environmental taxes is difficult to truly play the role of the tax regulation. In addition even if the current taxes related to environmental protection are also concentrated in the resource tax, consumption tax and some other taxes in the. Them with other government policy measures in reducing and eliminating pollution, enhance environmental protection played an active role, but there are still many problems. Third, the papers on the introduction of environmental taxes may be a result of China's economic and social impact analysis, analysis of the introduction of environmental taxes on China's economic, social and bring all the different effects, such as the introduction of environmental taxes on different industries of China's development, economic restructuring, growth patterns, investment employment, public areas such as environmental awareness-raising effect analysis that the introduction of environmental taxes in the long run is still more good than harm. Finally, the paper on the Construction of China's tax system to try specific environmental design. That the environmental tax system in China is divided into classes of environmental pollution taxes and environmental resources tax Design of environmental taxes include:environment taxpayers, the scope of taxation, tax basis, tax rates and tax incentives, etc.Innovations of this article is in close connection with China's actual theoretical analysis, drawn from the context of developed countries with the study of different theoretical results, in order to overcome the West's green taxes and China's reality does not match the problem; analysis of China's tax system the green the issue of tax reform and transformation and put forward practical recommendations, while China's green tax revenue, the tax rate is set and so on trying to suggestion...