The Comparative Study Of Environmental Protection Tax Legal Systems Between China And US.

On June 10, 2015, China’s Legislative Affairs Office of the State Council published The Environmental Protection Tax Laws(Exposure Draft) drafted by the collaboration of Ministry of Finance, Excise Office, and Ministry of Environmental Protection and took advice from the public. After 10 years of efforts, the tax laws finally showed progress. As we all know, the environmental problems we face today are enormous. Therefore, the newly adopted environmental protection tax laws should learn from experiences overseas and fully take advantage of the leveraging power of taxes in order to make a positive impact on our environment. The United States is one of the most developed capitalist countries in the world. It shares similarity with China in terms of its number of population and acreage. The US once also suffered from the environmental pollution but now it successfully solves the problem, which obviously provides a great lesson to China. This paper focuses on the comparative analysis on the environmental protection tax laws as well as other related tax legal systems between China and the US.The paper has five sections starting from the overview of the environmental tax legal system. Then it analyzes the following three aspects in order to do a deep comparative analysis of the environmental protection tax legal systems between China and the US: overview of China’s current environmental tax legal system, overview of the current environmental tax legal system in US and the comparison of the two.Section One: Overview of the environmental protection tax legal system. This section focuses on the basic theories of environmental protection tax legal systems. It has four chapters: the drivers, the definitions, the functions and the status quo of the environmental protection tax legal systems. Starting from the above four aspects, the section will do a general analysis of the fundamental principles of the environmental protection tax legal systems, in order to provide support of a basic theoretic background of the following comparative analysis.Section Two: China’s current environmental protection tax legal systems. This section will do a comprehensive study consisting of the status quo, legislative system and specific law content of China’s environmental protection tax legal systems. It will also do a deep analysis on the system’s advantages and disadvantages providing direct studying materials for the following comparative analysis.Section Three: Current environmental protection tax legal systems in US. This section will do a well-rounded analysis focusing on the status quo, legislative system and specific law content of US environmental protection tax legal systems. Similarly, this analysis will provide direct studying materials for the following comparative analysis.Section Four: The comparative study of environmental protection tax legal systems between China and US. The study will perform comparison based on the differences in the purposes, legislative principles and content between the two legal systems in order to spot deficiency on side of China.Section Five: Suggestions for China’s future environmental protection tax legal systems. Based on the previous comparative analysis, this section provides suggestions for China’s future efforts on the better environmental protection tax legal systems from the aspects of legislative ideas, systems and content.