The Research On Waste Tax System

The state council of china proposed that environmental tax reform in 2014 energy-saving and emission-reduction comprehensive government program, pretending to start a new environmental tax. In order to accomplish goal of energy-saving and emission-reduction,environmental tax,especially carbon tax and energy tax becoming The state council’s important legislative programs. However, our city annually waste amount of storage touched 6.5 hundred million ton,steal 35 hundred million meter-square land, and there is two-third cities are besieged by waste.Our country ‘s basic processing method of waste is dumping. Although government provide recyclable-Unrecyclable garbage bin in waste collecting,but the waste does not collect as so,our citizens also do not to throw as its prescribed manner.Therefore,our environment pollution can not only focus on carbon pollution and energy waste pollution, but also care the city waste brings threaten on environment.So,the waste tax should be include in discuss of environment protect system and environment tax system.Establishing the waste tax law system can make citizens consciously reduce waste throwing and waste classify.Thereby,waste collect cost can be cut down and waste recycle industry can be building and develop.It can also push high-consumed commodity produce program renewing.Thus,the waste tax is define as a objective tax,its target is achieve city waste reducing,recycling and harmlessness.Its object of taxation is behavior of citizens waste throwing.This article prepare to discuss foundation of law science,economic science, environtology of the waste tax, and definite the scope of taxation of the waste tax based on the origin and classify of the waste in citizens live,in order to fulfill the pressing for energy-saving and emission-reduction according to our country’s economic develop status. And then the article will discuss of tax object,taxable behavior,and tax payer of the waste tax and its ownership. Next,the article will contrast tax and administrative charges,expound tax rate of the waste tax and argument its practicability. Ending these discuss,the article should elaborate and recommend these existing and effective waste tax system abroad,trying to provide a conception of our waste tax law system.And its main content include legal problems of entity such as how to distribute the power of waste tax for vertical and horizontal side,elements of tax.Besides some legal problems of the program such as jurisdiction of waste tax and tax amount appraising and deciding.Finally,the article will discuss the rapport of waste tax system,environment protect and economic policy.As a result of above above-mentioned content,we can improve and perfect our environment tax research system.