During The Transition Period To Improve The Tax System Of China's Environmental Protection

The thesis focuses on the taxation policy in the period of economy transfer in China: environmental tax's theoretical basis and its possible practical operation. This full thesis totally is divided into three parts. The first part includes two chapters. Chapter 1 introduces the original intention of choosing the topic of this thesis ,next introduces the relation between the developing economy and the protection of environment, the urgent for environmental problem in China; Chapter 2 analyses the problem of the root of the environmental pollution in China and the main economic means to environmental problem over the world , then analyses shortage of the means to environmental problem in China in this phase . The second part includes three chapters. This part is the point of this thesis at study the problem of system revenue from tax of perfecting our country environmental protection .Chapter 3 explores the feasibility of taxing the tax of environmental protection on the analysis of the situation of our country from the necessity and possibility, henceforth introduces the experience of tax of environmental protection abroad ;Chapter 4 concentrates speculation for designing the tax of environmental protection in China at the analysis of the tax system designing principle, the main tax system factors, expropriation and supervising , the aspects such as special discount etc.;Chapter 5 discusses the related measure that must be consummated with the taxing the tax of the environmental protection, including the related law system, policy of environmental protection in current tax law now and international coordination for the tax of environmental protection .The third part is namely chapter 6. This chapter relates how to perfect the means of dealing with the environment by economic means and methods from the cooperation between tax means and other economic means such as charge　and allowance, and here on foundation top prospects the foreground of the tax of the environmental protection.