Study Of The Legal System Of China's Environmental Tax

Obtains the international society widespread approval along with the sustainable development theory, the environmental protection question prepares day by day the various countries' government is taken. The tax revenue uses as the government to adjust the social economy life one kind of important tool and the method, is playing the more and more vital role in the protection environment aspect. Take corrects the market to expire, the protection environment is emerging rapidly as the policy goal new tax revenue category - environment tax revenue. Although since 1994 tax system reform, our country tax law has consummated unceasingly, but took category of the tax law environment resources tax revenue legal regime, compares day by day with our country domestic serious environment situation to the environment resources tax revenue legal regime request, still has many problems. Reflects this, comprehensively systematically studies and constructs the Chinese environment tax revenue legal regime, appears extremely essential.This article and has carried on the analysis and the appraisal insufficient to our country present environment tax revenue legal regime present situation, and in the research developed country environment tax revenue legislation foundation, unified China to carry on the elaboration actually, and proposed further consummated our country environment tax revenue legal regime the preliminary conception. This article altogether is divided four parts. The first part is to the environment tax outline. First to the environment tax concept origin, the connotation and the trend of development theoretically has carried on the thorough analysis, proposed the environment tax definition; Then summarized the environment tax general legal characteristic and own characteristic; Finally has analyzed the environment tax four types, and has promulgated the environment tax five major vital functions. The second part elaborated the overseas environment tax revenue legal regime and to our country's model. This part mainly to organization's in and so on European Union and OECD developed country environment tax revenue legal regimes has carried on theconcrete analysis, summarized the developed country environment tax revenue legal regime correlation experience and the success place of, promulgated it to construct the perfect Chinese environment tax revenue legal regime the model function. The third part elaborated our country present environment tax revenue legal regime and the existence question. This part first has carried on the concrete analysis to our country present environment tax revenue legal regime, and quoted had the persuasive power data to carry on the proof massively to the paper viewpoint; Then unifies the Chinese economy development and the environment resources conservation present situation, had pointed out in present this system exists quite obvious five aspect question, and has carried on the elaboration and the analysis research one by one. The fourth part proposed our country environment tax revenue legal regime consummates countermeasure suggestion. This part first through the analysis environment tax revenue legal regime and the protection environment resources, the solution green barrier and improves our country environment tax revenue system the relations, proposed consummates our country environment tax revenue legal regime the realistic necessity; Then proposed constructs basic principle which our country environment tax revenue legal regime must persist, and has been clear about our country environment tax revenue legal regime overall frame; Finally unifies our country actual and the environmental protection request, from the formulation environmental protection tax law, the consummation resources tax law, the reform expense tax law and consummation tax revenue preferential policy several aspects proposed consummates our country environment tax revenue legal regime the concrete proposal.