Research On Legal System Of Air Pollution Tax

Part 1 Introduction. As a guide of this paper, the first chapter is the background and significance of topics at first. Secondly,it is detail the status of air pollution tax researches, and the research methods to be used in this paper during the study. Convenient for understanding of the contents of this article deeply.Part 2,theory analysis of atmospheric pollution tax law system. Starting from the theoretical overview of environmental taxes, try to study the basic theory of atmospheric pollution taxes. Combined with the current situation of China’s air pollution investigation. air pollution tax on the theoretical basis of the legal system were summarized and stability analysis in economics, environmental law, tax law. Thus finding the legitimacy and necessity in air pollution Tax Laws,and build a wide range of theoretical foundation system. Air pollution tax law has a strong economic system that is a cross field in both environmental law and tax law.Therefore, air pollution tax law system has a wide range of theoretical basis, it is necessary to analyze the theoretical basis in two angles,law and economics theoretical.Part 3,the practice of atmospheric pollution tax law system in developed countries.on Analysis of successful practice of tax law in developed countries, the United States, the Netherlands, Denmark and Sweden in the air pollution control system.Our country can draw from the experience. The United States, the Netherlands, Denmark and Sweden in environmental taxes already constructed more mature legal system and effective implementation, such as the introduction of a carbon tax, sulfur dioxide tax, fuel tax, etc, in order to achieve the desired effect of pollution, it is worth to learn.Part 4, the status quo and the limitations of air pollution tax system. Overview and analysis of current legal status quo on atmospheric pollution and prevention,then analysis of the limitations of its existence. Besides the China practice of environmental tax legal system, had some initial attempt, but overall the environmental tax in China is still a new thing. Especially for air pollution control,the air pollution tax system is a blank field. The limitations of Air pollution tax system in our country including: specialized environmental taxes blank, deficiencies of eco-friendly resource tax,related taxes in environmental content imperfect, incomplete related tax incentives and inadequate sewage charging system, etc.Part 5 The conceive of perfecting atmospheric pollution tax law system. Construction of the legal system should be legal principles consistently throughout the legal acts, this chapter first proposed to build the basic principles of atmospheric pollution tax law system to follow. In addition, the chapter has a comprehensive and in-depth thinking on how to build a Chinese air pollution tax law system, constructed air pollution tax law system which is independently of the traditional tax system. Therefore, this chapter is not only a very important part, but also focuses on the content. We should build a traditional green tax law system, while boldly learn from the development experience of foreign environment tax and air pollution tax system, at the same time leading into the new environmental taxes. One is a bold attempt to levy sulfur dioxide taxes and exhaust emissions tax for motor vehicles. Then, brief analysis the specific tax elements, such as tariff, tax base, tax rate and other; the second is to adjust the other related tax laws system,we should be change the resource tax, consumption tax, corporate income tax and do other green reforms; For the tax incentives of air pollution, it should be an inventory and assessment of tax incentives now, cancel the content that is not conducive to atmosphere governance, to further improve environmental protection tax incentives.