Discussion Of The Legal System Of Environmental Taxes

Since the beginning of 20th century, the contradiction between the ecological environment and natural resources on the one hand and the expansionary economic and social development on the other is becoming increasingly . Environmental pollution and the value of natural resources have aroused the attention. It is agreed that a coordinated and sustained development of economy, society, resources and environment is very essential. And which should solved by legal, administrative and economic means.Under this background, with the development of environmental resources theory, such as the public goods theory, environmental externalities theory, and sustainable development theory, as well as the " Polluter-Pays Principle" , the use of environmental taxes have been used more and more extensively as a fair regulation of the burden of environmental costs and a effective economic method in practice.A broad concept of the environmental tax is untilized in this article, which is concentrated in the research of environmental tax generated from the triditonal revenue theory. The purpose of environmental taxes which restrain the environmental pollytion and undertake the responsibility of fair burden has been emphasized. According to equity and efficiency principle, interantional environmental taxes and our exisiting relevant policies will be analysed in this research.From current tax system, environmental taxes can be divided into independent and confluent environmental taxes, as well as the preferential tax policies as a supplementary system. Because the implementation of environmental taxes need to be considered not only to achieve its functional purpose of the environment, but also take into account its economic , social impacts, feasibility and acceptability, the environment taxes must be designed in the entire tax system, whether to establish an independent environmental tax-based new taxes or use the exsisting tax system.Environmental tax in China is only reflected in a number of environment-related taxes and charges policy, and there is no institutional framework. In recent years, although china has added an increase of the tendency of environmental protection in reforming the tax system, such as resource tax, assuming tax and value added tax , the disadvantages of exsiting environmental taxes such as lackage of types, low tax rates, ineffective stimulating are still obvious. Futhermore, the charged-pollution policy which is used a normal rule, as an important supplementary role to play, shows the disadvantages in the collection, management, and employment.To the tax system in China will be a long and gradual process, from the restraining environmental pollution, reducing the burden on the environment, based on the elimination of the current policy environment which is not conducive to a equity burden of responsibility, confluent environmental taxes should be institutionalized fisrt, in order to practise the green-tax reforms under the current tax frame work. And then selectively independent tax-based environmental tax should be set up , while the integrated and coordinated environmental charges are still used . Such a tax reform plan is probably more feasible in current situation.