On The Legal System Of Environmental Tax In China

As an important system to harmonize economic development and environmentprotection, environmental taxation law system originated from how to cope with all kinds ofenvironmental problems. In china, environmental tax is just a try and not effective, so how touse it to protect environment becomes a critical topic of environmental law and tax law.Grounding on above understanding and ideas, this dissertation researches environmentaltaxation law system, and centers on constricting environmental taxation law system in china.It is also an effort to impulse China’s environmental taxation law system.Environmental protection is important for the sustainable development of theeconomic,social, demographic and natural, which is currently facing an urgent task, andgovernments was pay much attention on this problem. However, there is no sense ofenvironmental tax in our China, there are only some of the environment-related taxes andincentives, dispersed in the tax system,but these are difficult to play an important role in ourenvironmental protection. Imposing environmental taxes,use the taxation to solveenvironmental problems, is the pressing demand and inevitable choice for the government toimprove the environmental control. At present, the current environmental rating system inchina is over-abused and calling for reforming immediately.This paper discusses the perfection of system of the environmental tax in China，with aview to make the contributions for tax reform of the environmental tax．The full passage isdivided into five chapters：Chapter one is the introduction part, which includes the researchbackground and the practical significance also introduce the current situation of the researchwork at home and abroad on environmental taxation, and the summary of the innovation ideasis given in this passage. Chapter two is generalize the environmental taxation, which includesthe concept of the environmental-tax, characteristics and functions, also analysis the detailselaborated the environmental taxation, that basic theoretical foundation from economics, lawand sustainable development theory. Chapter three is discusses the necessity and feasibility ofimplementation of environmental taxes, and based on the present serious environmentalpollution status and legal regulation of areas such as support, pointed out that implementationof the environment tax is around the corner. Chapter four summarize the external experienceof the environmental taxation, make the United States and Netherlands as an example whichhas an important reference value to environmental taxation in China. Chapter five is given the details countermeasures and suggestions about how to improve the environmental taxation inour China, and this is where the focal lie.Last is the conclusion part. Research is mainly in the chapters on the basis of that brieflysummarizes the main points of this article and shows the innovative points of the article, butalso pointed out that the articles shortcomings and limitations in the study.