The Legal System Of Green Taxes

The problem of natural resources and ecological environment that confront humanity in 21 century is very severe, especially in our country. How to accomplish sustainable development through formulating a tax system which is favorable for the protection of natural resources and ecological environment is a task of the times that has to be settled urgently. Green tax system reform is generally taken by the western countries, which has achieved significant results in inhibiting environmental hazards, raising funds management and achieving sustainable development. Comparatively speaking, in the use of green taxes to protect the environment, there is a big gap between China and developed countries. Therefore, construct the green tax legal system is of great theoretical and practical significance.This paper demonstrates the necessity and feasibility of China's tax reform on the basis of learning from the advanced experience of western countries and analyzing China's actual conditions and proposes the basic framework and building methods of green tax legal system. This paper, in addition to the introduction and conclusion, is divided into three chapters. The chapter 1 through comparing green taxes with sewage charges, this chapter reveals the contents of the green tax. Then through the successful experience from abroad and good domestic backgrounds, pointed out the feasibility of the construction of China's green tax legal system. The chapter 2 briefly outlined China's green tax legal system and then pointed out the main problems, and then deeply analyzed the reasons. The Chapter 3 from improving the existing tax system, levying new kind of environmental tax, this chapter put forward its own scenarios on green tax legal system in hope of making a bit contribution to the reform of China's green tax legal system.