Research Of The Environmental Tax Legal System In China

The concept of sustainability has been recognized worldwide, and people have learned theimportance of protecting the environment. Taxation is one of the government’s main tools to adjustthe economy and social behavior, which takes an essential role of protecting our environment aswell. Following the trend, environmental tax is born, targeting to balance the market and protect theenvironment. Also, almost all the nations in the world realize that taxation is a crucial tool, playinga more significant role in environment protection. Taxation not only can optimize limited resources,but also can reduce pollution, develop the circular economy, and finally achieve the goal ofsustainability.This paper is comprised of five sections. It begins with the background and meaning ofchoosing this topic. By studying the basic theory of legal system of environmental taxation andcomparing it with that of China, it analyses the current situation and drawbacks of environmentaltaxation in China. Through drawing lessons from the practice of foreign countries and combiningthem with China’s national condition, it proposes to levy new tax under the premise of enhancingthe existing environmental tax policy. Also, it addresses that in order to build and develop theprimary content of our environmental taxation legal system, a good system should be pushedforward.