The Design And Research Of Water Pollution Tax System In China

With the continuous development of economy and the continuous progress of the society, the environment of human survival has been destroyed seriously. In the current environment, many countries through the introduction of environmental taxes to stimulate pollution behavior, from the effect of the implementation of environmental taxes to curb environmental pollution, improve environmental quality has been recognized by international. China’s environmental issues are also attached great importance to the protection of the environment as a basic national policy. In recent years, wastewater discharge has become the focus of environmental issues in China, in order to protect the water resources, the implementation of the "five water governance" plan, the construction of ecological civilization into the eighteen reports, water pollution control problems.Based on this background, the paper puts forward the idea of designing the water pollution tax system in China. First of all, we review the classical theory of environmental tax, and learn from foreign advanced experience, on this basis, we put forward the idea of the structure of the tax system, the specific chapters are arranged as follows:The first chapter mainly introduces the background and significance of the water pollution tax, the significance of the research, the domestic and foreign literature review and the innovation of this paper. In the second chapter, the basic theory of water pollution tax and environmental tax is introduced. In the third chapter, the necessity of the water pollution tax levy is expounded, and the relevant data diagram is analyzed, which mainly includes the existing problems, the tax related to environmental protection. The fourth chapter reviews the international experience, including the experience of developed countries and developing countries, and on this basis, combined with the actual situation of our country draw lessons from experience. The fifth chapter is the focus of this paper, including the design of the tax system as well as the design of the elements. The policy objective, design principle, tax object, tax payer, tax payer, tax base, tax rate, tax preference and so on are introduced in this paper. This is the innovation of this paper, the predecessors of the tax elements of the design is too simple, this article on the basis of detailed design of the elements of the tax system, make up for the shortcomings of the previous.Tax rate as the most important tax factors, according to different sources of wastewater, respectively, the calculation of industrial wastewater and urban sewage. The industrial waste water use pollution control cost allocation method, the link degradation cost method, according to the East, middle and West three regions, respectively calculate. And the design method of the urban domestic sewage tax rate is relatively simple, the investment amount of the urban sewage treatment is different from the source to the four categories.The method used in the data is the latest data, with a certain freshness, can reflect the new phenomenon in real time. The chapter also analyzes the feasibility of the elements of the previous design, the preliminary judgment that the water pollution tax is feasible, and the design of the tax rate is also feasible.Finally, combined with the above elaboration, and pointed out that the implementation of the water pollution tax need other policies to coordinate with each other, and to establish a feedback mechanism to adjust the regular time to adjust the policy.