The Reform Of China’s Tax System Environment: OECD State Of Enlightenment

In 2015 Government Work Reports,to solve theenvironmental problems which are concerned by majority people, the Premier Li keqiang had announced some Initiatives. Such ascontrolling air pollution, encouraging peopleto use new energy andpromoting resourceto be recycled.Furthermore,coordinating the relationship of different districts in air pollutioncontrol and expandingthe scope ofthe carbonemissionstrades, the implementation of the whole industry chainof waterregulation,increasingthe punishmentof environmentpollutions. The legislature mustemphasis ongreen taxesand promote the process of legislation.Environmental tax, also known as environmental taxes, is the core of China’s environmental tax system. Environmental tax system, as an effective measure of environmental protection, is supposed to achieve special environmental goals, to raise the funding of environmental protection, to strength people’s environmental behavior. What the Government report says,“adjust and improve the consumption tax policy, expand the scope of resource tax”, can be seen a reform of the tax environment. This article is based on the research of environmental tax in the OECD, and wants to give the development of China’s environmental tax some suggests. Except the introduction and conclusion, this article is divided into four parts papers.In the first part, by environmental justice theory, social control theory and finance control theory, we discuss the theoretical basis of environmental taxation law, expressing the "public goods" and "external economic activity" theory by legal point.In the second part,introducing the environmental tax of the OECD, these countries include the United Kingdom, the United States and other four countries. These six countries can be divided into the EU and non-EU countries.Analyzing their commons and scarcities.In the third part, the discussion of the Chinese environmental tax system is going on.The problems of low legislative level, mass relationships between administrations must to be solved. At the operation level, the tax basis has to be designed scientific, the scope of taxationneed to increase,and the position of administrations can be clearer.In last part, basing on the current implementation of environmental taxation, we need establish the basic principles and the foundation to reform it. According to the OECD’s experience, four new environmental tax system can be handed up, and the suitable environmental tax system of our country exists in the domestic doctrines.