Construction Of The Legal System Of China's Environmental Tax

Human survival and development is inseparable from the nature of the ecological environment, on the basis of embodied in the role, can provide us with resources. After industrialization, human beings on the environment the over-exploitation of resources, or even damage, serious with each passing day; this has seriously affected our survival, restrict the development and progress of our. More and more people realize the good ecological environment for their own importance, and actively implement and increase the protection of the environment. The cause of environmental protection is the human survival and development is of strategic significance of the great cause.In recent years, natural resource scarcity increasingly by the government and society's attention and concern. How to protect and improve the natural environment, and reducing pollution, become the focus of the society and the government to fulfill its social management functions of the important components of. The target of environmental protection can not be completely come true through market mechanism, through the environment of tax collection and management, can promote the economic development of our country the sources of energy and resource use patterns towards more ecological and efficient direction; also for producers and consumers to stimulate mechanism of each estate department, eliminate harmful environmental behavior economic development, improve the comprehensive competitiveness.The NPC Financial and Economic Committee in2009June put forward, one is to accelerate straighten out environmental tax system, two is the environmental tax should actively study the introduction. I hope that through the environment tax basic research and Study on the status quo of environmental tax in China on the basis of legal system of environmental tax in China, introduces the theoretical research and practice of the basic situation, and gives our inspiration, combined with the current domestic political, economic, social conditions and the actual situation, put forward some construction on me Chinese environmental tax legal system construction proposal, for the legislature, administrative organs, judicial organs and academic reference.The author thinks, at present in our country a single set of environmental taxes temporarily not feasible, in current tax system to be" green", that is, can satisfy the tax-for-fee reform condition of charging system, through a certain procedure into tax system; it is not appropriate to change the charge system, can be temporarily retained to continue execution, and green after the tax coordination, common to a single set of effects of environmental taxes. But when the conditions are ripe, to build an independent environmental tax law system, which is beneficial for our tax system reform and development.Besides the preface, there are four chapters respectively:The first chapter is about the environment tax concept, connotation, theoretical basis and relevant law research of the significance of the simple description, introduces the basic knowledge of environmental tax;The second chapter is China's current environmental taxation system, summarizes the environmental tax system and environmental fee system2system consisting of the Chinese environmental tax system, and points out the system design has to be improved and perfected;The third chapter is the law system of environmental tax and its enlightenment, introduces the international environmental tax law system, basic situation of pollutant emission tax common categories of taxes and the enlightenment to us;The fourth chapter is our environmental tax legal system construction principle is proposed, in comparison to the academia about environmental tax legal system construction of three main schemes based on, points out the principles of constructing;The fifth chapter is our environmental tax legal system construction of basic framework is proposed, on China's law system of the environmental tax system design and measure of form a complete set of suggestions.