Study On Sulfur Tax Of China

With the rapid development of global economy, all kinds of extreme weather, such as:global warming, more acid rain, is increasingly frequent. As the times require, the concept of green fiscal and tax policy, green taxation and sustainable development emerges. And it is received widespread recognition. Including the sulfur dioxide pollution, environmental pollution is getting more and more attention. As an important means of national economy macro-control, the tax is also highly respected. From the international perspective, since twentieth century seventy or eighty years, developed countries especially the OECD countries, widespread adopt the fiscal and taxation policies to control environmental pollution, in which the sulfur tax is an important measure. From the view of domestic point, China is the world’s largest countries of sulfur dioxide emissions. Only in2010, the sulfur dioxide emissions reached21851thousand tons. In2009, the number is22144thousand tons. Compared with2009, it lower1.323%, but the emission is still great. At the same time, large quantities of sulfur dioxide results in severe acid rain pollution. Acid rain has great influence on human health, crops, forest and buildings. Until2020, the acid rain would still show growth trend in China. Therefore, studies on the control of sulfur dioxide emission seem especially urgent. In the national environmental protection "Twelfth Five-Year Plan", China put forward the main goal of the twelfth five-year plan:by2015, the total emissions of major pollutants significantly reduce, the sulfur dioxide emission is expected20864thousand tons in2015. Compared with2010, it will decrease8%. In order to achieve the reduction targets of sulfur dioxide emission, the sulfur tax gets great importance. As an important means of macroeconomic management, the sulfur tax can play a great role in the control of sulfur dioxide emission and the environmental pollution. Therefore, the study of sulfur tax and the establishment of sulfur tax, which conforms to the national condition of our country, are not only the general trend of the international environmental tax system, but also pressing tasks of implementing the scientific point of view on development, constructing a resource-saving, environment-friendly society.In the international and domestic background, study of the establishment of sulfur tax is realistic. Therefore, this paper studies the domestic and foreign researches on sulfur tax and the development trend of the researches. It also analysis the necessity and feasibility of sulfur tax system, the principles of the sulfur tax system and all aspects of the system integrated design. The researches of sulfur tax system current are still in an initial stage. This paper hopes that the introduction of sulfur tax can provide train of thought for other pollutants.Theory combining with practice is a big character of this paper. Under the theoretical research of the externality theory, the public goods theory and the sustainable development theory, the paper introduces the specific situation of environmental pollution. The introduction and experience of sulfur tax system overseas provides a guide for sulfur tax in our country. Through the analysis of the necessity and feasibility of sulfur tax in our country, the paper is trying to design main characteristics of sulfur tax system. In addition to that, this paper also puts forward the corresponding measures to solve the problems, which we may encounter in the management process of sulfur tax.The proposal is mainly divided into five parts:The first part is introduction. Firstly, the proposal introduces the international background and the domestic background. Thus it proposes that sulfur tax not only has theoretical significance but also has practical significance. Secondly, it introduces the research status of sulfur tax abroad and at home. Then it summaries the literature review and values the review. Finally, the paper shows the structure arrangement and the possible innovation and shortage.The second part is the general theory analysis of sulfur tax. Firstly, it briefly describes the person who presents the environmental tax and the sulfur tax. Secondly, the proposal explains the relation between sulfur tax and environmental tax. Thirdly, the paper analyses the theory of sulfur tax. It mainly includes the theory of externality, the theory of public goods and the theory of sustainable development.The third part is the sulfur dioxide pollution and the analysis of necessity of sulfur tax. It analyzes the current severe pollution of sulfur dioxide. Under the pollution analysis, the paper proposes the necessity of levying sulfur tax.The fourth component is the international practice and experiences of sulfur tax. With the introduction of sulfur tax practices in the United States, Norway, Denmark, France and Sweden, it draws lessons from their sulfur tax systems, which can guide the establishment and levying of sulfur tax in our country.The fifth part is the design of sulfur tax system in China. First of all, the proposal puts forward the principles of sulfur tax, which it should follow during the levying of sulfur tax. Second of all, the paper designs main elements of sulfur tax, such as:the taxpayer, the tax rate and the objection of sulfur tax. Last of all, the paper explains the management measures and other corresponding procedures, such as:the collection and management of sulfur tax, the ownership and usage of sulfur tax revenue, the coordination and competition between the department of environmental protection and the department of tax. In this part, it also takes into other related problems with levying sulfur tax.