Research On The Design Of The Sulphur Dioxide Tax System In China

The human satisfies their material needs by the transformation of the world. Althoughmankind’s material life level is improving constantly, but also because of human deforestation,indiscriminate discharge of "three industrial wastes", excessive exploitation of naturalresources and other behavior, which make the world will face resource depletion, globalwarming, acid rain, haze more frequent environmental problems. In particular, the problem ofenvironmental pollution has seriously affected the sustainable economic development, butalso affected the quality of people’s lives and health. With the problem of environmentalpollution is increasingly highlighted, human awareness of environmental protection graduallyincreased, put forward the concept of green, recycling, carbon free economy, green tax policy,sustainable development etc. Governments have also taken various energy-saving emissionreduction measures to control the pollution of the environment. For example America, France,Norway, Sweden and other countries to control sulfur dioxide emissions by collecting sulfurdioxide tax, to alleviate the problem of environmental pollution.China is a coal and oil production and consumption country, and it is also the largestnational emissions of sulfur dioxide. A large number of sulfur dioxide emissions of acid raincausing our country more frequent, serious harm to the health, the quality of people’s live, butalso affects the growth of crops. Although our country has taken some sulfur dioxideemission reduction measures (such as sewage charges system), but because itself is theexistence of various defects, emission reduction effect is not too obvious.The legislative level low, pollution discharge fee system levied range is narrow,standards for the collection of sewage charges low, lack of fairness and transparency of thebudget. In addition, although our current resource tax, consumption tax and embodies thenature of sulfur dioxide emission reduction, the tax on some pollutes products. But after all,not specifically to solve environmental problems of taxes, the purpose is not to achieve sulfurdioxide emission reduction, is limited to control sulfur dioxide pollution effect. Tax meansmore sewage charges system has the legal level, standards for the collection of high, fair andtransparent tax payments etc. Collecting sulfur dioxide tax can not only control the pollution of the environment, can also promote the development and upgrading and promote newenergy, environmental technology and optimization of the industrial structure of our country,and is conducive to the development of sustained economic stability, meet the requirementsof Scientific Outlook on Development. But our country is lack of specific environmentalpollution tax, now. So the research of collecting sulfur dioxide tax, the tax means to controland improve the environmental pollution problem is an important subject in current.Based on the above background and based on the research status at home and abroad,using literature retrieval method, collect, collate and analyze the related Chinese and foreignliterature. Use the method of comparative analysis, summarizes the foreign experience can beused for collecting sulfur dioxide tax. This paper also analyzes the problems existing in thecurrent sewage charges problem and the current tax system, highlighting the advantages andpractical significance of collecting sulfur dioxide tax. Our collecting sulfur dioxide tax is notonly the government’s policy support, but also has the support of the public goods theory,Pigou tax theory, externality theory, double dividend theory, and have experience ofmeasuring emissions of sulfur dioxide discharge fee system of accumulation. Therefore, nowhas a collecting sulfur dioxide tax conditions.At present, the research on sulfur dioxide tax system in our country is still at the primarystage. Therefore, based on the experience of foreign countries and our country practice, aclear purpose, principle of sulfur dioxide tax system design, and puts forward somesuggestions and policy idea of collecting sulfur dioxide tax in China in terms of the specificelements of tax system and the relevant measures.In short, to solve the problem of environment pollution, China should collect sulfurdioxide tax. The sulfur dioxide tax system design should be specific and reasonable, operable,and should give full consideration on the reality of our country and pay attention to therelevant supporting measures.