Research On Pilot Of Environmental Taxation In Wuhan City-circle

Serious environmental problems are currently faced in china, and the conflictbetween economic development and environmental protection has been very tight.For pollution control and ecological balance, Environmental Taxation come into thepeople’s vision as a means to effective environmental protection, which benefitssustainable development of China’s economic. Although the practice ofEnvironmental Taxation in foreign countries has achieved good results, it is still in theinitial stage in China. How to collect environmental taxation has become a hot topicin Contemporary Study of Tax Law and Environmental Law. Above all, pilot ofEnvironmental Taxation is recommended to be built in Wuhan city circle, combinedwith China’s basic national conditions. It is important to explore the way forwardsustainable development and resource-saving and environment-friendly society.According to theoretical basis of Environmental Taxation, the necessity andfeasibility for Environmental Taxation is the focus in this paper, combined withChina’s basic national conditions. Thus, based on the characteristics of EnvironmentalTaxation, Environment Taxation system exploration and relevant legislative proposalsare made.This paper has four chapters. The first chapter is an overview of EnvironmentalTaxation, which explains the concept and theoretical basis of Environmental Taxationto provide rationality for existence of Environmental Taxation. Chapter II indicatesthe absence of Environmental Taxation in China’s legal system. At first, it analyzesexisting environment-related taxes, illustrating that there is no legal system ofEnvironmental Taxation in the strict sense in China. Then it analyzes the reason forthe loss of the legal system of Environmental Taxation, which is echoed in thenecessity and feasibility analysis directly and persuasively. The third chapterconcentrates on the necessity and feasibility analysis of Environmental Taxation ofWuhan city circle. Chapter IV makes legislative suggestions to pilot of anEnvironmental Taxation of Wuhan city circle. After design of legislation, the selectionof mode, construction of related taxation system, the effectiveness of EnvironmentalTaxation is ensured.