On The Improvement Of The Environmental Tax Legislation

With China’s rapid economic development, accompanied by environmental pollutionhas been increasing. Environmental pollution problem is getting attention.Environmental protection, not inconsiderable, environmental taxes is the primarymeans of protecting the environment in the world. The legislative process of theenvironmental tax, the foreign experience of the bud, the initial development, slowdevelopment, prosperity and development of four periods, and has an environmentaltax has tended to improve. Basic types of legislation, foreign environmental taxeshave various types of resource tax, energy tax, pollution tax, and transportation ofgreen taxes, the tax has been involved in multiple aspects of the resources, energy,pollution prevention and transportation, levies tax based on emissions, content,product sales, production inputs, consumption or market prices. Foreign legislativepractice of environmental tax legislation, some inspiration. China should continue toexplore the road to improve China’s environmental tax legislation. Content design inthe environmental tax legislation, China should establish the basic tax type of theresource tax, energy tax, pollution tax, and transportation of green taxes, and throughreform and system to create ways to expand the scope of the environmental tax to theresources, energy, pollution prevention and traffic areas. In this paper I start fromenvironmental pollution and environmental taxes, the analysis of the environmentalorganizations of the United Nations and China’s environmental protection policies andregulations, and then describes the theoretical study of the environmental taxlegislation, the practical basis of the environmental tax legislation, the experience offoreign environmental tax legislation learn from these aspects, and finally elaborated afew ideas I own environmental tax legislation.