Research On Taxation Laws To Guarantee The Construction Of Chinese Ecological Civilization

The report of18th National Congress of the Communist Party of China pointsthat we will promote the construction of ecological civilization to a strategic level. Wemust fully implement the overall plan for promoting economic, political, cultural,social, and ecological progress. Enhance system building to promote ecologicalprogress. We should strengthen environmental monitoring and improve the system ofaccountability for ecological and environmental protection and the system ofcompensation for environmental damage. Resource consumption, environmentaldamage and ecological benefits should be covered the system of standards forevaluating economic and social development.The rule of law is the inevitable requirement of socialist market economy, it isimportant to protect the stability of the state, the taxation law as an important part ofour legal system is both mandatory and normative, and both economic functions, itsrole in construction of ecological civilization is irreplaceable. This article ispresented in the construction of ecological civilization background, the integratedused of expertise in economics, philosophy, law, etc. Combined with nationalpolicies, built the legal system of environmental taxes as the center, researchedtaxation laws on an important guarantee for the construction of ecologicalcivilization significance.China’s current tax system actually has some legal environmental effects, but it isfar from sufficient to meet the urgent need for resource conservation andenvironmental protection, ecological environment is still deteriorating,environmentalawareness and consciousness of the rule of law are not popular. On the contrary, thelegal system of environmental taxes in developed countries have already beenimplemented for many years, significant ecological effects, has also created awidespread public awareness of environmental protection, which will undoubtedlyprovide important lessons for our legislation and practice of environmental taxes. This article reviews the available foreign tax legislation of practice learning environmentand find their own lack of protection of the tax proposition of ecological civilizationconstruction are described. Combined with China’s national conditions, to theenvironment as the basis for a reasonable fee system of tax reform, Reform of thecurrent tax code with ecological significance of major taxes such as resource tax,environmental tax levy special taxes, such as air pollution, water pollution tax, withenterprise favor of energy saving measures such as tax incentives. To achieve thepurpose of protecting the environment and strive to reach a goal of ecologicalcivilization construction essentially build a resource-saving and environment-friendlysociety.Overall, the legal system of environmental taxes including economic regulation,environmental protection, the rule of law,it is an important system to protectecological civilization. Complete reform of the tax system to make it a whole ecologyis unrealistic at this stage, not all of the taxes for the environmental protectionpurpose.Construction of the legal system of environmental taxes should be gradual,not blind obedience, not aggressive. Only everything is based on our basic nationalconditions, in order to embark on a civilized legal system with Chinese characteristics,work hard to build a beautiful country, and achieve lasting and sustainabledevelopment of the Chinese nation.