The Establishment And Improvement Of The Ecological Tax Legal System In China

With the swift expansion of our economy, our country’s eco-environment ismoving ahead at a good rate, resources development and expanding rapidly, energyconsumption growing quickly that make our country into a period of high riskenvironment, traditional model of development to make our country the size of theenvironmental pollution event and the consequences of damage have becomeincreasingly serious. Tax is to regulate the economy, the effective measure to preservethe eco-environment, ecological tax law is to improve the quality of eco-environment,effective control of environmental pollution in our country’s important way. Ecologicaltax system hasn’t yet been completely established in our country, the loss of the tax law,and the current charging system exists many problems in practice, the scope of the taxand the tax basis is not scientific, the consumption tax to lack environmental targets.By drawing on the sophisticated experience of western developed countries ecologicaltax law, the gradual reform current ecological tax system, pollution tax; To determinethe resource tax levying purpose, scope and plan tax basis; The consumption tax toregulate the consumption structure, advocate green consumption as the objective;"Greening" of the existing tax system structure, set up modern ecological civilizationconcept of ecological tax legal system. Legal system of ecological tax construction andperfect, to improve the resource utilization, encourage the technology innovation ofenterprise, guide the transformation of consumption model, the implementation of thesustainable development of economy is of great significance.Since18th CPC National Congress, a new generation collective leadership inChina puts forward the idea to the development of an ecological civilizationconstruction. The Third Plenary Session of the Eleventh Central Committee of the CPC,Jinping Xi pointed out further that "tightly around the beautiful China to deepen reformof system of ecological civilization construction, speed up the build system ofecological civilization, improve the national spatial development, utilize resources economically, ecological environment protection institutions and mechanisms, fuel themodernization of new model which of human and nature harmonious develoing ".Construction of ecological civilization is to deeply understand the law of interactionbetween human and nature, and the sustainable development of natural, economic andsocial. This flag, green theory development has entered a new topic, and taxation, legalsystem, ecological civilization play an extremely vital role.In this paper, starting from the theoretical intention of ecological tax system,analyzes the statue quo of the ecological tax law in our country, introduce thesophisticated experience of western countries, points out how to build and perfect ourcountry’s ecological tax law. Positioning research perspectives in the construction ofecological civilization, used in the ecological tax law concept, principle and system ofthree levels, from two angles of theoretical innovation and institutional innovations tostudy some key problems: the diversity of the ecological civilization constructionperspective, to probe the nature of the tax law, ethics and the intergenerational fairness,to build the basis of ecological tax law concept; On the basis of economic analysis tool,this paper discusses the existing ecological tax theory, remedy defects of the pasttheoretical arguments, in order to construct the theoretical basis of ecological tax law atthe same time provide theory support for the ecological tax system innovation; Byapplying the sustainable development of the "human ecology center doctrine" valueorientation, take legal analysis method, to demonstrate the ecological tax law in therole of "man and nature in harmony"; In the ecological tax legal system constructionon the basis of theoretical analysis and empirical research, especially in the currentenvironment of charge and resources under the premise of analyze, research theproblem of ecological tax legal system development; In ecology major westerndeveloped countries for reference the practice basis of the tax law, discusses thepossibility of ecological tax in developing countries, for our country ecological taxlegal system construction provides a specific solution.