Research On Environmental Protection Tax

Human beings are facing more and more flinty challenges from eco-environmentalsituation. Improving the eco-environmental quality and protecting natural resources hasbecame a focus and attracted the attentions of governors, sociologists, economists and thepublics. Since30years of reform and opening, Chinese economy has kept developedrapidly. However, this development of economy has to depend on the large waste of thenatural resources and damage of environment, which is an extensive growth rather thanefficient development. It has caused serious lack of the compensation for the value ofecological resource and environmental problems becoming further prominent. It hasbecome an important problem in the process of development of building socialist marketeconomy in China that how to use various effective means, especially the taxation, toprotect our ecological environment, avoiding to step the old way of ‘treatment afterpollution’ of the western developed countries with promoting the persistent andcoordinate development of Chinese economy and building ecological civilization in aharmonious way. We can not define the property rights of environment because of it isseen to be public resources and goods. However, on the other hand, it will influenceourselves or our generation that the ‘external economies’ caused by environmentpollution.Environment pollution is a typical ‘market failure’, which mainly shows in externalphenomena due to ‘free riding’ economical activities and the market imperfectionscaused by market distemperedness, over-cost and so on. This paper has discussed thestart of environmental taxation of China and building resource-saving andenvironment-friendly society as the goal of ecological civilization construction by the useof eco-environmental value theory, public goods theory, and sustainable developmenttheory and so on. In the competition between environment and economic development, ithas profound practical significance and far–reaching historical significance for us toreach a balance between them.This paper has divided into five chapters, the overall idea of the articles is to findproblems-analyze problems-solve problems. Foreword： It is mainly about the background and significance of analyzing the topics, and then put forward the line ofthinking, structure, methods, innovation and deficiencies of thesis research base on theoverview of the status of environmental protective taxation development at home andabroad. Chapter one: the status and assessment of the current environmental protectivetaxation system of China. It introduces current system construction and analyzes thesystem limitation existence in our environmental protective taxation policies from twoaspects which are the charges and taxes on environmental protection. And then it hasbeen discussed about the form’s option of environmental protective taxation in China.Chapter two: the analysis of feasibility of environmental taxes in China. In this chapter, Itgathers the basic theory of the start of environmental taxation and analyzed the conditionof it. Chapter three: international experience of environmental taxes. This chapter hasshowed us the advanced experience of taxation of foreign countries and analyzed thethree phases of international environmental taxation development with summing up theadvanced methods of representative countries. Chapter four: the system design of ourenvironmental taxation. It has been separately discussed the general ideas (the guidingideology) of the tax system design, the tax element of design and supporting measures ofthe start of environmental taxation.Two research methods have been used in this paper. Firstly, the combined method ofempirical analysis and normative analysis, it has discussed the necessity and imminenceof the start of environmental taxation by empirical analysis and the design ideas,elements enactment, the basic principle that should be followed and the effectivemeasures of the environmental taxation by normative analysis. Secondly, the combinedmethod of abstract analysis and detail analysis, this method has showed the theoreticaland practical meaning of the introduction of environmental taxes by abstract analysis andthrough the practical analysis, finding the main limitable reasons of the system designcombining with Chinese situation and putting forward the feasible recommendations withanalyzing the currenttechnological measures and management measures.In the design of environmental tax system, following the principle of ‘maintainingthe macro-tax burden, avoiding double taxation’, this paper has put forward therecommendations which includes the ‘tax reform’ design in current charge system, making the resource tax become the important part of environmental taxation, adjustingthe specific taxation items of this kind of tax and so on. Moreover, under the principle ofclassification collection, classification design and planning by stages, we should takedifferent taxation methods which include taxation computation, taxation change with theamount and compound taxation to different objects and tax items. Due to the deficiencyof the writer’s knowledge, faultiness knowledge structure and limited understanding ofeconomic model and the theory of pubic management, therefore, there are somedeficiencies in the discussion of environmental protective taxation and tax system design.