The Research On Reforming Environmental Taxation System In China

Environmental issue is one of the most significant and prominent problemswhich contemporary human society is confronting. The rapid development of thehuman society which is characterized by modernization, accelerating the consumptionof resources, causing environmental pollution, mankind is facing the unsustainabledevelopment. In the process of solving the environmental crisis, the developedcountries take the method of the administrative control accompany withimplementation of policy innovation. Taxation policy is used as regulatory tools tocontrol human’s productive and living behavior that act on the environment, andtriggered a major change of the taxation functions. The environmental taxation systemfor the purpose of protecting environment came into being. China is the largestdeveloping country in the contemporary world, the rapid development of the economybrought enormous pressure and influence to the environment and resources.Implementing environmental tax reform in our nation is an urgent need to achievesustainable economic and social development.This paper focus on exploring how to construct the environmental protectiontaxation system reform in China. The paper mainly introduces the macro backgroundof environmental taxes objectively, stating significance of the thesis, clarifying thecorresponding domestic and foreign research. Around the theme of environmentaltaxation system reform in China, the paper made an initial determination about thedefinition and Connotation and describe the theoretical basis for the implementationof environmental taxation.According to the importance of the implementation of theenvironmental taxation system reform, the paper analyzes the necessity and feasibilityof implementation of environmental taxation system reform,demonstrating thatenvironmental and resource constraints pressure have became the most significant andthe most prominent issues on China’s economic and social development developments.The traditional single administrative means have been inadequate to solve complexenvironmental problems generated in the development of countries.Taxation has aspecial advantage to correct the behavior of the market-oriented as economic means.China is facing severe environmental situation, the implementation of environmentaltaxation system reform is imperative.There are basic conditions for realizingenvironmental taxation system reform in china. The view from the current taxationsystem based on economic conditions, policy conditions, social conditions, pursuing the environmental taxation system reform is feasible. The paper analyzes the possiblenegative impact of the environmental taxation system reform on economic and socialdevelopment, thinking that this situation can be prevented and controlled by takingtemperate policy. On the basis of the aforementioned study and learn from foreignexperience, the paper provide the recommendations for China’s implementation of anenvironmental taxation system reform. The paper argues that China’s environmentaltax system reform should base on national conditions of our country and can notsimply copy foreign practices mechanically.The paper presents the elementaryprinciples of environmental taxation system reform in China, conceives the overallframework of environmental taxation system and explore safeguards for constructingenvironmental taxation system.