Research On The Building Of China’s Environmental Tax System

Environment and resources are the foundation of social development and the cornerstone of economic progress. Along with the problem of environment and resources becoming increasingly serious, all the nations concentrate on finding ways to protect environment and save resources. Of these, taxation provides an effective means in both theory and practical applications. Many developed countries have gradually established relatively mature environmental tax systems.In contrast, the existing tax system in our country lacks a special category of taxes towards environmental protection and energy saving. Several levied category of taxes played positive roles in environmental protection and energy, failed to work their best due to various factors. Therefore, we must speed up to construct reasonable system of environmental tax.This thesis based on relative theories of environmental tax, studied the current situation of environmental tax system in China and the existing problems and put forward political suggestions to construct a more reasonable environmental tax system drawing on international experience. The corpus part of article includes four chapters except introduction.In chapter1, this thesis summarized study on constructing environmental tax system and elaborated the research background, significance, methods of the topic. At the same time, the innovations and shortcomings of this paper were summarized in brief.In chapter2, this thesis introduced the theoretical basis of this research and defined the concept of environmental tax.In chapter3, the existing environmental tax system in our country was described and estimated. Firstly, the paper analyzed positive effect of the current relevant taxes on environmental protection and resource conservation, such as:resource tax, consumption tax, urban construction tax, vehicle purchase tax, travel tax, urban land use tax and land use tax, and put forward the opinion that the relevant taxes weaken their functions due to their shortage from the tax scope, tax basis, tax rate design and the tax original intention. Secondly, the paper analyzed the tax preferential policies related to environmental protection and affirmed their functions on adjusting the regulation of the environment. Besides, the shortage were pointed, such as existing terms violating principles of environmental protection, preference items being scattered, the effectiveness being limited and so on.In chapter4, the paper obtained the enlightenment to our country through the analysis of the experience of constructing environmental tax system from other countries, for example the United States, Britain and Denmark. The enlightenment Included setting up a special tax, insisting tax neutrality, using various means and using fund exclusively for its intended purposes.In the last chapter, the thesis put forward the idea on the construction of China’s environmental tax system:reforming taxes related to environmental protection and energy saving from the angle of scope of taxation, tax basis, tax rate design and originally purpose, improving tax preferential policies including coordinating preferential tax policies and environmental protection effect and principle concessions of the taxes, From the angle of scope of taxation, taxpayers, tax standards, tax rates, collection methods to levy an special category of taxes towards environmental protection and energy saving.