For China's Environmental Protection Tax

Environmental protection tax is based on environmental protection, independent of taxes levied for acts such as pollution and ecological destruction. Environmental protection tax is one of the important taxes in the developed world. It is one of the government environmental protection means of macroeconomic control. However, China has no real environmental protection tax. Environmental problems are global issues, and China’s economic and social development is changing to resource-saving and environment-friendly. In response to international pressure and solving the problem of domestic development, the introduction of environmental protection tax is imperative. In this context, prompting generate interest in the analysis of environmental protection tax. This paper is prepared to learn from international experience, combined with China has been levying the pilot, according to the status quo of the existing environment-related tax system, reform and improve China’s environmental protection tax proposal.First, China’s environmental protection tax reform has to select the part of mature sewage charges reform to tax as pilot; Second, gradually form an independent environmental protection tax. Continue to improve the sewage system of charges, and gradually expand the environmental protection tax range, sewage charges will eventually change to environmental protection tax. With the introduction of environmental protection tax, improving other taxes related to environmental protection. This paper is divided into five parts:The first part is the introduction. It includes the domestic and international background of the analysis. The article uses the concept of environmental protection tax, domestic and international literature review. The background section analyzes the domestic and international situation, explains the urgency of environmental protection tax. The concept defines the caliber of the environmental protection tax. The review describes the research of domestic and foreign environmental protection tax.The second part is the theoretical basis of environmental protection tax. It provides the theoretical support for the introduction of environmental protection tax in China by introducing the theoretical basis of the environmental protection tax.The third part is the analysis of the environment-related taxes and the status quo, introduction of the pilot program. We analyze the sorting of China’s environment-related taxes and development process, the size and structure and the problems. We have a clear direction of the next step of reform recommendations.The fourth part is the international experience. The international environmental protection tax provides reference.The fifth part is the reformation and improvement of China’s environmental protection tax. This paper suggests that the environmental taxes should be divided into two categories, the pollutant emissions tax and the carbon tax. Reformation should be step by step and insisted on the tax revenue neutral. We should change the sewage charges into the environmental protection tax. While continuing to improve the system of sewage charges constantly, the environmental protection tax continues to expand ranges and improve other supporting measures.