| Developing low carbon economy and promoting the sustainable development of economy is the overall development trend of the tax and fee system reform in our country.Among them, set environmental protection tax, to achieve "tax-for-fees reform" is a key link in the process of ensuring environmental tax and fee system reform. As a new type of tax sources, environmental protection tax are sure to increase the national fiscal revenue,at the same time also can mobilize local governance environment, promote the enthusiasm of the economic structure transformation. Environmental protection tax in the tax system in our country, which is beneficial to the perfection of tax system in our country, more important is conducive to further intensify tax in the role of environmental protection, will be conducive to China’s environmental governance by administrative measures into economic, legal and administrative way matching model to deal with problems. The environmental tax and fee system reform experience of the developed countries such as the United States, the Northern Europe has shown that the establishment and implementation of environmental protection tax must respect national conditions, system and adjust measures to local conditions and different time. In our country, the priority istosteadily push forward the legislative process of green taxes, which need to gradually improve the legal system specification associated with the tax law norms and the corresponding series of supporting measures. Reforms must point to an area, step by step,to exert the enthusiasm and initiative of the central and local governments. Specifically, it is necessary to rationally divided rights and liabilities between tax authorities and the environmental protection department, and formulate related tax policy to coordinate conflicts of interest, perfecting the assessment of the government and law enforcement supervision legal mechanism to ensure execution of the tax law, regulation in place. |
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