The Research On The Improvement Of China’s Environmental Protection Taxation System

Good natural environment is the guarantee of the sustainable survival and development of the whole human society. Over the past decades, our country has been in excessive pursuit of the speed of the economic development. The extensive mode of economic growth not only brought China’s booming economy but also caused heavy environmental pollution problem. Air, water and soil pollution which are all closely related to human life has threatened people’s health as well as constrained economic development. Environmental pollution has become the bottleneck for the sustainable development of economy in our country.Our government has been groping road of the prevention and control of environmental pollution suited to China’s national conditions. From the pollution charges system founded in 1987 to the announcement of the new "environmental protection law",our country has got achievements in controlling environmental pollution and ecological destruction. But we should also see the current main pollution control pattern is some kind of choosing treatment after pollution. In order to better solve the problem of environmental pollution in our country, we need to start from the source of pollution, adhere to the reform of pollution fee to tax, perfect our country’s environmental protection tax system. The article takes our country’s environmental protection tax system as the breakthrough point, researches and analyzes the problems of environment related taxes and fees, providing theoretical basis and the reference suggestions to perfect our country’s environmental protection tax system.The article analyzes the problem from both theory and practice. It first analyzes the public goods theory, externality theory, pigovian tax and double dividend foreign classical theory. It points out the feasibility of using tax to prevent and control pollution, providing a theoretical basis to perfect our environmental protection tax system. Then the article enumerates the present taxes and fees related with environmental protection, and points out the problems existing in the environmental protection tax system. The system lacks an independent environmental protection tax. Meanwhile, the design of those tax and fees is not reasonable. This articles gives comparative analysis on the environmental protection tax system of the United States and the European Union, offering relevant experience from foreign mature practice. We should set an independent environmental protection tax and perfect relevant system. The article gives considerations to the background of the system in China and the present situation of pollution, illustrating the feasibility and practical urgency. It points out that the new "environmental protection law" has reserved space for "tax-for-fees reform".Through the study of environmental protection tax system, the article finally draw the conclusion that we should set an independent environmental protection tax and perfect integration model of environmental protection tax system at the same time. And it points out that it’s not enough only depend on taxes to the prevention and control of pollution,we also need the cooperation of environmental protection department and other relevant department and the support our people.