Our Country Environment Tax Legislative Issues Research

With our economic development and population continued to rise, environmental pollution of the situation is serious, are increasingly scarce resources also bring environmental deterioration. environmental problems in our economy has become a constraint to sustainable development. construction of the important bottleneck in a low and high productivity and low consumption, discharge, circulation and sustainable economic development and environment friendly type and social sectors, has become an important part of our plans. Environment in our country imposing taxes, ultimately establish our national environmental laws, tax system is currently implementing the scientific development and environment friendly type of the building society is an important task.In spite of our country has been initially established adapt to socialist market economy and environment protection requires the environmental law system, these laws and regulations in environmental protection and reduce pollution respects functions as a role, but there are inadequate to lag behind our environmental and resource protection requirements. Therefore, environmental assessment is a priority for imposing.The article has five parts, the first part introduce the background study selection of subject and in our country at the stage of economic development and environmental pollution is serious, by imposing conditions tax can not only to control environmental pollution, and also contribute to environmental resources of the configuration and ecological environmental protection. in addition, that is imposed on the environment for our environmental protection legislation and tax system has to be positive sense; The second part of the environment of meaning and theoretical basis and to the concept of environmental assessment is a defining; The third part of china imposing on the environment of necessity and practicability analysis, the arguments for our environment is imperative that is imposed tax; The fourth part of OECD countries tax legislation for the environment condition for analysis and comparison and came to the revelations; The fifth part through the above study and made our tax legislation for the overall logic of the environment, special environment of the tax law. that our environment that is imposed on the legislative principle of fairness and efficiency should contain coordination, total amount of control and wait for the principles accepted Imposing conditions of our tax rate, the tax base, the taxpayers, the scope for levying tax element of the study. at present proposal to adjust tax system and environmental protection of imposing taxes, such as air pollution tax, water pollution tax, solid wastes, the tax a tax for environmental assessment of the new taxes, to determine the policies to improve our environment tax legislation.