An Analysis Of The Current Environmental Tax System In China

With the continuous development of social science and technology, people are taking more and more resources from the nature. Gradually, the amount of human being’s needs is more than the normal supply of nature, which has resulted in a series of problems, such as waste of resources and environmental pollution.In recent years, many cities occurred serious pollution problems, such as haze and so on. In 2015, the ministry of environmental protection has completed the work about analysis of pollutant sources, according to the data from nine cities. The analysis results show that the main source of pollution is different in every city. In Beijing, Hangzhou, Guangzhou, Shenzhen, the main source is motor vehicle emission.And in Nanjing, the main source is mainly from the coal burning and heating.Otherwise, the sources of pollutants in Tianjin, Shanghai and Ningbo are mainly including dust, mobile sources and the industrial production. Thus, it is time to prevent pollution and protect our environment.In the last century 70’s, some developed countries used the tax policy to solve the problem of domestic environment pollution, and have achieved the remarkable result. With the increasing development of our market economy and the transformation of our society, <The People’s Republic of China Environmental Protection Tax Law(Draft)> was opened to the public officially, which marks the determination and confidence of deepen the reform of the tax system, speed up the environmental pollution‘fee to tax’policy implementation, vigorously promote and implement environmental protection tax.In this paper, the author will introduce the research background and significance firstly, and make a brief review of the domestic and foreign research results. Secondly,in order to find the main problems or omissions in the current environmental tax policy system in China, the author will analyze the last tax policies, and conclude with the understanding of <The People’s Republic of China Environmental Protection TaxLaw(Draft)>. Thirdly, the author will give an appropriate summary of the environmental tax system introduced by the foreign developed countries, and study its reference and inspiration to China. Lastly, putting forward some suggestions for improving the environmental tax system in China, and giving a few points about launch the environmental protection tax, which is worthwhile.