The Research Of The Evolution Of The Legal System Of Environmental Taxes

The legal system of environmental taxes is an important system which is implementedand achieved good results in foreign countries. It plays a great role in coordinating therelationship between the economic development and the environmental protection whichtroubled us for a long time. Internationally, the active use of environmental economicpolicies has been prevailing in the reform and innovation of environmental protection policy.Although the economy has been leaping forward since the Reform and Opening up for30-odd years. However, we have also paid heavy environmental price for it. Under theguidance of sustainable development thinking, for the purpose of environmental protection,the construction of the legal system of environmental taxes are put on the agenda. InDecember2011, the Ministry of Finance has agreed to the introduction of environmentaltaxes in a timely manner. Legal principles under the tax, the Ministry of Finance, StateAdministration of Taxation and the Ministry of Environmental Protection will pay closeattention to the demonstration and assessment of the environmental tax laws work, and putforward legislative proposals in a timely manner.This thesis discusses the changes of theory research and legal practice on environmentaltaxes in both domestic and foreign, on the basis of analyzing the generation, developmentand change of environmental taxes. Besides that, it also describes how to build a legalsystem of China’s environmental taxation system from the perspective of jurisprudence. Inaddition to the Introduction, the thesis is divided into four chapters:Part one is the summary of related theory of the evolution of the legal system ofenvironmental taxes. This chapter focuses on the origin, the connotation and classification ofthe environmental taxation system, what’s more, for the purpose of understanding thefollowing content more easily, it sorts the legal basis and the economic foundation of theenvironmental taxation law system. The second part discusses the extra-territorial development and evolution of the legalsystem of environmental taxes. The comparative perspective provides more objectiveexperiences and ideas for system constructing. This chapter studies the main stage andcontent of the evolution of foreign environmental tax legal system. After that, it gives anoverall analysis of the development practices of extraterritorial environmental taxation lawsystem in the representative countries of the OECD——the EU, the USA and Japan. Basedon that, it evaluates the rule and effectiveness of their system, providing our country somereference for system constructing.Part three reorganizes the evolution of the legal system of environmental taxes in China.From the perspective of China’s actual conditions, this chapter focuses on an overview ofthe evolution of the development of China’s legal system of environmental taxes and feesand evaluates its defects, hoping to lay a solid foundation for the establishment of China’slegal system of Environmental Taxes.Part four is the author’s imagine for the establishment of China’s current legal system ofenvironmental taxes. This part firstly introduces the basic principles, the way and target toconstruct the environmental taxes, after that it analyzes the overall framework of how tobuild the environmental taxes and puts forward a specific strategy to carry out based on thestandalone environmental tax programs and effective environmental protection mechanisms.In the end, the thesis summarizes the design of the legal system of environmental taxes fromthe standalone environmental tax programs and the optimization of existing taxes, whichwill be of great helpful in constructing a relatively complete system of environmental taxes.