The Reach On The Construction Of The Environmental Taxes In China

Since the last century,the major environmental pollution events had happened in the whole world, such as Bhopal disaster in India, Japan Minamata disease event and the Fukushima unclear leak. In recent years,worldwide environmental pollution has become increasingly intensified. Natural resources and the ecological balance for the promotion and the restrictions of economic development makes countries have to react to environmental pollution. Currently, as far as the measures which the countries have taken, mainly take the joint regulation in the world, through the international meeting and sign the international treaty or agreement to control pollutant emissions. However, because of the difference of national interests, these treaties or agreements can’t get real implementation. In one country’s domestic, administrative controls is one of the means of common practice. In addition, in some developed countries, especially in OECD countries, have taken environmental insurance、environmental credit、environmental taxes and other measures to solve the pollution problem and have formed a more mature environmental taxes revenue system. In terms of our country, in the increasingly severe situation of environmental pollution, environmental protection at present is still in stage of administrative controls, many innovative means of environmental protection, such as environmental taxes、environmental insurance、environmental credit didn’t get the attention which they deserve. In terms of environmental taxes, developed countries have been mature and widely used. But in our country, it has not been established in the true sense.Environmental taxes is not only a kind of new environmental protection measure, is but also the innovate tax law system in order to promote environmental protection sustainable development. It has greatly expanded the regulating function of the tax law. Environmental taxes law system covers many aspects as environment、tax and other relations. It has various functions and features. It can comprehensive work. It can stimulate technological innovation and industrial structure adjustment;increase tax revenue;adjust the tax structure;improve the government spending and reduce wage costs. It can produce a variety of social、economic and environmental benefits. In our country, along with the implementation of the scientific development concept, the construction of the environment friendly and the resources saving society, the practice of energy conservation and emissions reduction action, the voice of imposing environmental taxes is becoming more and more louder. Therefore, imposing environmental taxes and the research to the environmental tax revenue system is necessary to China.This paper is mainly from the rectifying function of taxes to think of our country’s environmental tax law system establishment. In this paper, the overall structure of the arrangement is as follow.The first chapter is the theoretical foundation of the environmental tax law system. This part discusses the theoretical basis of the environmental tax law system. Environmental tax law system has the characteristics of the multidisciplinary combination, including economics、jurisprudence tax law、environmental law. etc. therefore,the analysis of the theoretical basis also includes the four aspects.The second chapter is the development and practice of the environmental tax law system in foreign countries. This part discusses the development and implementation situation in some developed countries, and on the basis, it summarizes the experience to refer to the construction of environmental tax law system in our country.The third chapter is about the analysis of the practice situation of the environmental tax law system in China. This chapter analyzes and evaluates the China’s current tax law system’s weaker function in environmental protection, and on this basis, discusses the urgency and feasibility of establishing environmental tax law system in China.The fourth chapter discusses the construction of China’s environmental tax law system. It includes two parts. The first is the basic problem which we should pay attention to in building our country ‘s environmental tax law system. The second is to discuss the specific content of China’s environmental tax law system.