Improve The Thinking Of China's Environmental Taxation

Along with the fast development of global economy, the ever-expanding activities of production and consumption are expanding to a scale beyond nature's capacity. Sustainable development principles have gone into people's attention. Issues on correlation between environment and economy are becoming one of the focuses, gaining more and more spotlights from the international community, various governments and people all over the world. Chinese government has made resources saving and environmental protection one of its basic national policies over the long run. The 17th CPC national congress put forwards that "We should enhance energy resource conservation and ecological environment protection, strengthen the ability of sustainable development." "We must put the construction of resource conservation society and environment harmony society on the prominent position during we pursue the industrialization and the modernization developmental strategy, carry put to each unit, each family. We should strengthen the construction of the ability of replying the changing climate, contribute to protect the global climate."Since reform and open policy, serious environmental pollution questions have occurred with the rapid economical development. We have adopted many kinds of methods and measures of law, economy, and administration. The tax has also played the role in the environmental protection as an important macroeconomic regulation and control tool. But there is not a systematic and effective environment taxation system at present. So it is necessary to study systematically on the environment taxation problem and set up an environment taxation system suitable to the conditions of our country in order to improve the present environment condition of our country and utilize the limited resources reasonably. The paper has carried on the description to the environment tax system theory, through the description to the situation of our country's tax system, the paper puts out the necessity to perfect our country's environment tax system. Through introducing and studying good lessons from other countries, the paper proposes some basic opinions about perfecting our country's environment tax system.This paper is divided into five parts:Part one introduces the environment tax theory, including the contents of environment tax system, the emergence and the development; the environment tax system theory basis: public product theory, externality theory.Part two introduces the present situation and problems about our country's environment tax system. It firstly introduces our country's environment tax system, then analyzes the problems which exist in our country's tax system in detail.Part three introduces other countries' environment tax system experience. Through analyzing the environment tax system of America, Germany, Sweden and Japan, it summarizes the experience that our country's environment tax system reform needs.Part four raises the idea about consummating our country's environment tax system, including adjusting and consummating the related taxes in environment tax system, reforming venting pollutant fee, seeking new taxes, consummating environment tax revenue preferential policy, strengthening the tax collection and management, etc.Part five puts some things that we should pay attention to, including carrying out step by step, enhancing international coordination, enhancing the public's consciousness on environment protection and tax payment, etc.