Research On Environmental Tax Legal System In China

With the rapid development of economy, the problem of environmental pollution and resource consumption rising, not only to the national social life quality and health caused negative influence, but also greatly hindered the sustainable development of urban economy and natural environment, environmental problems are common attention by all over the world. After years of practice in developed countries, the environment tax revenue system such economic means as the main method to solve the problem of national environmental, used in the environmental protection work, to solve severe environmental problems and improve the national consciousness of environmental protection has made significant results. In recent years, the worsening ecological environment, resources, energy consumption has increased dramatically, growing needs through effective means to solve environment problem, we will further improve the environment tax revenue law system, special environmental tax become the new focus of common concern from all walks of life in our country.In this paper, through the study on the issue of environment tax revenue law system, puts forward some Suggestions of further perfecting the environmental tax system. First elaborated the environment tax system definition of related concepts, and emphatically discusses the theory foundation of environmental tax system and analysis of the necessity of perfecting the environmental tax legal system; Secondly, combining the situation of our country present stage specific expounded the present situation of the current environmental tax system in our country, analyzes the problems existing in the current tax system in practice. Again, respectively, introduced the United States, the Netherlands, Japan, the three representative of main developed country’s environment tax law system, based on the analysis of the main characteristics of the current environmental tax system in developed countries and its enlightenment to our country environment tax system perfect;Finally, using the experience of international environmental tax practice and combining the reality in our country, from the legislative principle of our country environment tax revenue law system, the introduction of independent environmental taxes, accelerate the process of the environmental tax, adjust the existing environment tax revenue preferential policy and reasonable positioning the relationship between the environment tax and environment cost four aspects, puts forward some Suggestions of perfecting the legal system of our country environment tax revenue.