Our Country’s Environmental Tax:International Experiences And The Design Of Tax System

Since China’s reform and opening up, along with rapid growth of economy, The occurrence of problems such as resource depletion, ecological imbalance, and environmental pollution is becoming more and more frequent, how to alleviate the severe environment situation is a major issue which our country is currently facing. In diverse environmental protection measures, taxation mean has attracted more and more attention, because it can internalize the external costs. In the1970s, some developed countries started the practice of levying environmental tax and have obtained significant environmental effects. At present, our country mainly rely on pollution charge system to regulate illegal environmental behavior. but as a result of the defects in the legal levels, levying procedure, objects, standards, etc, the deficiency of the environmental protection effect is not very ideal.In the current tax system, there are some taxes related to the environmental protection, such as resource tax, consumption tax, vehicle and vessel tax, urban maintenance and construction tax. To some extent, they also have played an important role in saving resources and reducing waste emissions, Because it is not specially introduced to protect the environment, its green level is low, environmental protection function is also limited. Therefore, In order to build an effective environmental tax system which conforms to China’s national conditions, to realize the sustainable development of economy and environment, it is necessary to learn advanced experience from developed countries.This article is divided into five chapters:the first chapter is introduction, which introduces the writing background, the theoretical and practical significance of this topic, the domestic and international research results and methods, the innovations and disadvantages; The second chapter studys the mechanism of the environmental tax based on the externality theory, public goods theory and sustainable development theory, expounds the theory of levying environment tax. on the basis of a simple introduction to the basic environmental tax operation in other countries, The third chapter summarizs the experience which our country can refer to; The fourth chapter first simply introduces the current Pollution charge system and the taxes which related to the environmental pretection, concludes the shortcomings of our country’s current tax system,thus put out necessity of levying environmental tax; Secondly, it demonstrates the feasibility of levying environmental tax from aspects such as national policy, technology and reform opportunity; With a comprehensive consideration of factors such as China’s economic development level, collection and management level, pollution detection technology, Chapter v puts forward the thought, principle, taxation elements design and supporting reform measures of constructing environment tax system in China.