The Research Of China Environmental Protection Tax Policy

In the global resources and the deterioration of the environment of today, China’sresources and environment situation is also serious. Since the reform and opening up,China’s rapid economic development, but the earlier there is, to our survivalenvironment caused serious damage can not be ignored, in the high-speed economicdevelopment and natural environment protection, appeared the weight imbalance, andthis problem is becoming more and more serious difficult to ignore this,environmental protection related to the beneficial to the people’s livelihood problemhas received high attention of the whole society. When the premise with economicgrowth has occurred on the operation environment of negative effect, then we canadopt corresponding environmental protection tax policy and environmental aspectsof the relevant supporting policies to guide the behavior of economic main bodydirection, to reduce resource consumption and damage to the environment, in order toprotect environment.The environment is a public good, with strong externalities, pursue their owninterests to maximize the enterprise does not seek to take any measures to reduceemissions to pollution control, sewage become the inevitable choice. So takeadvantage of the tax lever, guide and regulate the environmental aspects of thebehavior of market players, in order to achieve the effectiveness of environmentalprotection.Analysis of our existing basis of environmental taxation (resource tax,consumption tax, value added tax, vehicle purchase tax, travel tax, corporate incometax, land use tax), and sewage charges, as well as current environmental tax policystatus quo.Analysis of China’s current tax policy in promoting environmental protectiondeficiencies: has not yet formed the environmental tax system, the absence of themain taxes, levied in narrow range, the tax basis of unreasonable, single regulationmeans, sewage charges is not perfect, the relevant environmental protection tax preferential policy to be perfected.Draw lessons from the developed countries in the development of environmentalprotection tax practice and effect: energy tax, air pollution tax, tax on water pollution,solid waste, noise, garbage tax, and environmental correlates of various product tax,analysis of foreign advanced differential tax and tax incentive policy.On the improvement of Chinese environmental tax policy recommendations, inperfecting current tax system: improving resource tax, consumption tax, value-addedtax, enterprise income tax, tariff, vehicle purchase tax and vehicle and vessel usagetax; the timely introduction of new environmental protection tax: energy pollution tax,air pollution, water pollution tax, solid waste tax, garbage, noise pollution tax;perfecting the environmental tax preferential policies: value-added tax, enterpriseincome tax; to perfect the related measures, ensure and environmental protection andfinance departments in many aspects with; perfecting the environmental tax systems.We should actively and timely adjustment of environmental protection related to taxpolicy, the introduction of new taxes, improve the old system, to promote theestablishment of a complete health well-ordered circulation mode, and thegovernment is progressively desalt and exit on the cause of environmental protectionadministration, use the market ’s spontaneous and market rule of operation.