Study On The Legislation Of Environmental Taxes In China

The hazy weather is so lingering to make people realize that the extent ofenvironmental pollution is gradually deepened, and urgent to be solved. Under thecondition of market economy, historical experience proves that the introduction ofenvironmental tax law is a effective medicine to solve the environmental problems.Through unremitting exploration, and finally in the "Twelfth Five Year Plan", target ofthe construction of legal system of environmental tax is established, which it pointsout the direction for us to solve environmental problems with the way of tax law,under the condition of market economy. In2013, the Ministry of Finance has draftedthe environmental protection law of People Republic of China which it shows that thelegislative procedure of environmental tax in China has been launched.Environmental tax, also known as Pigouivain tax,ecological taxes, green tax etc,environmental tax legislation in our study of law should adopt the name"environmental tax". the connotation of environmental tax in the legislation shouldinclude: pollution tax, resources tax and other taxes related components forenvironmental protection. Regulatory, technology and direct three legal characteristicsof Environmental tax not only show the advantage of solving environmental problems,but also call for the legislation. Owing to wide range of the environmental tax theory,the environmental philosophy theory of the philosophy, the externality theory ofeconomics of law and the environmental right theory of the jurisprudence lay a solidtheoretical foundation for the legislation of environmental taxes.Although there is no really complete sense of the legal system of environmentaltaxes, still have some existing environmental charge of legal system, implementingthe functions of environmental tax acceptedly. The cost mainly refers to the sewagecharges, and taxes mainly refers to the resource tax, consumption tax. Although theexisting environmental charge of legal system has certain effect to solve theenvironmental problems, there are also problems such as tax confusion, narrowtaxation scope, lower tax rate and preferential tax.The legal system of environmental tax in western developed countries is moreperfect, especially in America, British and France. From environmental tax legal systemabout air pollution,water pollution, solid waste pollution and vehicle in those countries,Chinese environmental tax legislation can gain some enlightenment as the following:combine environmental protection concept and taxation; set environmental tax legal system step by step; pay attention to environmental tax legislation about controlling airpollution; using green taxation to promote the environmental protection legislation;ensure the environmental tax money be used for its special purpose and support thedevelopment of environmental technology.Chinese environmental tax legislation should adopt the model of both independentenvironmental tax and integrative environmental tax. First of all, we should follow theprinciple of sustainable development, coordination and internationalization. And thenestablish pollution tax law instead of pollution fines. At the same time, we should adjustChinese present environmental tax legal system, combine resources tax, urban land usedtax and farmland use tax to the great resources tax, and afforest the present consumptiontax, vehicle purchase tax and vehicle and vessel tax. Finally, we can create a newenvironmental tax legislation situation, which takes pollution tax and the great resourcetax legislation as the dominant factor and takes consumption tax, vehicle purchase taxand vehicle and vessel tax as the supplemental factor.