Research On Chinese Taxation Problems Of Environmental Protection

With the rapid development of economy, the human exploration of nature is deepening. During this process of exploration, the ecological environment is increasingly destructed by mankind. Many countries have recognized the importance of environmental protection, but how to effectively protect environment is still the world problems. Go up to the end of20th century80time, the tax system for the protection of environment has been concerned buy some developed countries, in order to save resources, protect environment, maintain ecological balance, more and more countries establish environmental protection tax system, adopting the special environmental protection tax. The world experience shows that:the environmental protection tax system is the contradiction between an effective means to solve the economic development and environmental protection, has the potential to improve the environment quality and double the benefits.In recent years, with the contradiction between economy and environment more and more serious, the Chinese government has increase the intensity of protecting environmental at a certain extent, but we have to admit, China still exist many problems in the environmental protection, especially in the aspect of environmental protection tax system, the depth of theoretical study and the breadth of practical scope are not enough. Therefore, it is necessary to improve our current environmental protection tax system, strengthen environmental tax legislation in china.Environment is a special kind of resource, meanwhile, environmental problems is a highly complex problem, it is not only the human mode of production, but also the human values, and it bounds together with social management in a common cause. Environmental tax is a tax levied on the conservation of resources and protect environment to. In our country, on one hand because the past production activities have caused great damage to the environment, on the other hand, due to the continuous increase of new economic development new environmental damage, so, the environmental protection tax policy to solve the serious environmental problem in China is of special significance.This paper is based on the background of Chinese overall environmental situation at present and the road of sustainable development of economy that we adhere, summing up the excellent experience in environmental protection tax system of some developed countries and analyzing the problems of Chinese environmental protection tax system. Based on perfecting our current environmental protection tax system, the paper wants to construct an independent environmental tax system with Chinese characteristics. Except the introduction, it is divided into four following parts:firstly, the paper expounded the tax system to promote the theoretical foundation of environmental protection, from the Pigou tax, Coase theorem, the theory of sustainable development, the theory of state intervention, Pearce’s "double bonus" five aspects to introduce the international mature environmental tax theory, fully demonstrated the feasibility of the establishment of China’s environmental protection tax system in theory. Secondly, the paper introduces the successful experience of tax system of environment protection in some developed countries like the United States, Holland, Denmark, Sweden, etc, environmental protection tax system of these countries are summarized, extracted from the suitable for China’s national conditions, can be used to draw the environmental protection tax and tax preferential policies and measures, this part is used to prove the the feasibility of the establishment of China’s environmental protection tax system in practice. Once again, the environmental protection policy of the tax system of our country to carry on the summary and analysis, pointed out that China’s current tax system of environmental protection complete has not yet formed, only attach importance to resource development, slight environmental pollution, a series of preferential tax form a single, these defects lead to environmental tax system in China is very difficult its environmental regulation. Finally, the actual situation of our country based on the environment, in the view of foreign advanced theories and experience, in view of the existing environmental tax system in our country, put forward how to perfect the tax system of environmental protection in china. This paper studies the tax protection system through comparison analysis, normative analysis, and theory with practical research analysis methods. It fully combined with the actual condition of our country, and puts forward the creative suggestions on tax system reform and the transformation of environmental protection in China, but also a tentative suggestion. Due to my limited depth understanding of knowledge, the knowledge structure of this paper is not complete, the theoretical knowledge scope is narrow, so there will be biased improvements on suggesting the tax system of China’s environmental protection, please experts and scholars criticize.