An Analysis On The Feasibility Collecting Environmental Tax In China

As economy’s developing rapidly in recent years, Chinese people live much better life than before. However, issues come at the same. Resources tend to be used up. Ecological damages keep happening and serious environmental pollutions are everywhere. Obviously, we pay high cost on developing. So far, the main method to solve these issues is to manage with administrative force, which may lead a lot of negative effects. Sometimes, it doesn’t work at all. Comparing to that, levying environmental taxes is a much more reasonable solution. It can internalize the external costs that generated by consumption&production. Currently, many developed countries have already collected that kind of taxes, and they have accumulated a plenty of useful experience. According to China’s condition, imposing environmental taxes will be a vital method to solve environmental issues.The thesis is divided into six parts. Background and its significance of starting environmental taxes in China are analyzed in Chapter1. It also introduces the status of domestic&foreign research on this subject. Chapter2shares a few fundamental theories about environmental taxes, such as sustainable development theory, the theory of externalities, public goods theory and the double dividend theory. The principle of environmental taxes and whole environmental situation are explored here. Chapter3studies on Chinese environmental policies, especially the policy of taxes about environment, valued-add tax, consumption tax, income tax, resource tax etc. Chapter4emphasizes the feasibility and necessity of levying environmental taxes, based on the current environment conditions. Chapter5shows the positive effect of environmental taxes in developed countries, research on different types and features of them, and what we can learn from those successful cases. The last chapter suggests collecting environmental taxes. It is consider from these aspects. The first one are principles and objectives of environmental taxes. Then the model of environmental taxes is proved in details. The third aspect is what the advantages and disadvantages are in that model. Finally, the thesis concludes on which model China should adapt and what measures should support in the model.