Discussion On The Construction Of An Environmental Tax Svstem

Environment as a scarce resource, has its unique economic value and social value. Especially in recent years the problems of global environment worsening, the environment problem has become the focus of attention. To our country, Environmental problem is to restrict our country economy,build a resource-saving, environment-friendly society in China is a long-term goal, our" Twelfth Five-Year Plan" put forward two important parameters:one is the"12th Five-Year Plan" GDP growth annual7%, two is the energy consumption per unit of GDP than" eleven five" period is reduced by16%, see our country ’s environmental governance difficulty big. sustainable development bottleneck, serious resource situation urgent needs more efficient environmental policy. This paper from China’s economic and social development background and the fundamental national condition sets out, in a collection of related literatures and data, wide access to relevant information under the premise, to the externality theory, the theory of public products and the environment tax and other related theory, elaborated environmental taxes as a means of environmental management in market economy superiority. Environment tax and foreign successful experience, unifies the empirical analysis the results are summarized in the present stage of our country environment tax policy deficiencies and defects, and puts forward the establishment of China’s environmental tax system the basic ideas and suggestions. The article is as follows:One is based on the domestic and foreign theory achievement, the thorough research and Analysis on the externality theory, public goods theory, and use tax means the protection of resources and environment for the feasibility, constructs our country environment tax system to establish theoretical foundation. The two is a summary and draw lessons from foreign successful experience of environmental tax, has proved that the validity of environmental tax, one for our construction of environmental tax system put forward to be worth to draw lessons from experience. The three is from the angle of policy adjusting control a simple analysis of the administrative and economic policy advantages and disadvantages, and systematically combed our country environment tax system, put forward compose to build the necessity of system of environmental tax. Four is the basis of the national condition of our country and the current environment tax system existence question, pointed out our country environment tax system problems, and put forward the countermeasure of reform and specific train of thought. Specific train of thought is to the existing environmental tax system as the basis, according to China’s environment, gradual, step-by-step implementation of tax reform, on one hand, the existing environment factors into the categories complement and adjust, perfect integration of environmental tax. This paper from the view of various taxes, combined with the new tax reform measures, formulate and improve our environmental tax system and specific measures. On the other hand to constructs our country environment tax system environment main body tax system that is independent of environmental...