Research On Environmental Tax And Fee Legal System

Since the mankind enters the industrial society, the environmental problems, resulting fromthe rapid increase of economy, become more evident than before. In order to protect theenvironment and achieve the sustainable development of economy, all the countries take moremultiple and effective management measures, and the environmental tax is one of the essentialmethods. However, China has not established an independent environmental tax, and theenvironmental tax system is chaotic. Therefore, the topic about making environmental tax systemperfect and establishing the reasonable environmental tax system scientifically is vital and valuable.The article illustrates the economics and law basic theory produced by environmental taxlegal system and comparison between environmental charge and environmental tax legal system,followed by analysing the main developed countries’ characteristics of environmental tax legalsystem based on integrating those countries’ data, then learning the positive ideas to build ourcountry’s environmental tax legal system. After that, combined with current situation of China’senvironmental tax legal system, the article compares and analyses the problem of China’s recentenvironmental tax legal system and points out the necessity and practicability of reforming theenvironmental tax legal system of China. Finally, aiming at these problems, the article propose theideas about China’s environmental tax legal system’s reformation and rebuilding, associated withdesign in details. The main contents of the Tax law system design is tax system’s elements design,that is tax elements design. Tax law includes both substantive elements and procedural elements,and the former’s design is the main content of the article. Meanwhile, the writer express own ideasabout how to perfect the environment fees being retained and how to deepen green degree of otherrelated laws and principles about environment protect.