Study Of The Legal Issues Of Environmental Tax System

The first section of the article: Starts from the concept of taxation, by analyzing the definitions of environmental taxation hold by both Chinese and other foreign scholars, and the definition of environmental taxation should be focused on the following three aspects: the collective taxation revenue, the limitation of the resource usage, and the reinforcement of environment protection. Nails down the affiliation of environment taxation system through the explanation of its connotation. Finally, from the common legal characteristics of taxation draws the conclusion of the two most significant features of environment taxation, which are the goal of environment protection and regulative function, and explores the significance of environment taxation system.The second section of the article: Focuses on the theoretical basis of environment taxation system. Then starting from the basic character of environment resource, analyzes the fundamental causes of environmental problem, which are the commonality, externality and uncertainty of property rights of environment resources. Through the research of market adjustment and government regulation of traditional environment problems, proposes the "Mixing Regulation Mechanism" combined by administrative and various economical means. Furthermore, by the research of the sustainable development theory, brings forward the necessity and feasibility of environment taxation system.The third section of the article: Through the analysis of the development, content and effect of the environment taxation system in the OECD member states, presents successful experiences for China.The forth section of the article: By analyzing the status quo of environment taxation system in China, locates the very problems of environment taxation system in China. Meanwhile, through combining the development of cyclical economy and the construction of environment taxation, explores the basic principles of environment taxation construction in China, and purposes that the construction of environment taxation system should be conformed to the development of cyclical economy. Using the successful experiences of OECD member states as reference, elaborates on the basic framework and specific pattern of environment taxation system in China through aspects of pollution taxation, resource taxation, environmental consumption taxation, green customs, tax preference, tax revenue, and tax expenditure.