Our Country Environment Tax Legislation Research

Since ancient times, natural resources in the production of human life plays an important role, people have natural resources as an inexhaustible, inexhaustible resources system. Due to over exploitation and utilization the environment and natural resources are severely damaged. People tend to focus on economic growth and ignoring environmental problems, often appear the haze weather and sandstorm weather to that in recent years China's environmental damage. With the deterioration of the environment, to solve the environmental pollution and resource destruction, improve the quality of the living environment has become the people to consider the issue of key. Therefore, the present levy environmental taxes on production and our life Show Particularly important. Through comparison with foreign shows:at present in our country is still not the introduction of special environmental tax, but only in some tax related to environmental factors, and Western countries has established a perfect legal system of environmental taxes and environmental taxes levied by reached had significant effect on protecting and improving the environment.The environmental tax in the world model to sum up the main points for three categories:integration of environmental tax, the coexistence of independent environmental taxes and tax mode, the author thinks that at present in our country, take independent type of environmental taxes is more appropriate, although is China's national conditions directly establish the pattern of independent environmental tax is difficult, the need to address the problem is also more complex, step-by-step, phased completion, can not be eager to hope for success, otherwise people's acceptability will lower. Environmental tax levy the significance to our country great, not only can make the tax together for nurturing environment, natural repair can also be income tax for enterprise technological innovation, improvement of production Equipment, but also can guide people to choose green consumption, in order to protect the environment. The western countries established a complete system of environmental tax, we in learning the United States, Sweden and other developed countries the advanced experience and practice at the same time, but also understand the what the shortcomings of its existence, and combined with China's national conditions, the introduction of environmental tax system. The process is more difficult, as early as 10 years ago, environmental tax levy has been proposed and argued, but due to various reasons, environmental tax haven't been issued so far. We need to find out the reasons for the slow progress of the legislation of environmental taxes, and address these barriers, and actively promote the process of legislation of environmental taxes, to improve the People's environmental awareness and environmental protection consciousness, also played an important role. Because of the importance of protecting the environment have become increasingly prominent, the common aspiration of the people of environmental tax legislation is around the corner, released to the public in June 2015< environmental protection law (Draft)> undoubtedly greatly promoted the process of legislation of environmental taxes. The arrival of the legislation of environmental taxation in China are just around the corner.In this paper, through the literature analysis method and comparative analysis method, combing and analysis of domestic and foreign environment tax of the latest theoretical research results and practical results, through the analysis of the basic theory of the environmental tax, elaborates the problems existed in the current legislation of environmental taxes in China and problems of reason, finally proposed the legislation of environmental taxation in China's basic ideas and mode selection and legislation of specific ideas.This paper is divided into three parts:Found through analysis of the first part is the introduction, introduces the research background and significance, the domestic and foreign research status and research methods and innovations. The second part is the main text, the first chapter of environmental tax on the concept of environmental tax theory, environmental tax basic principles, through the chapter described allows us to the environment tax concept have a preliminary understanding. The second chapter, through the analysis of our country at present and environmental protection related to tax related cases, and the deficiencies and the need to improve the relevant system. The third chapter, through the study of the United States, the Netherlands and other western countries environmental tax legislation present situation, to explore the legislation Process, and how to advance step by step. And analysis in the process need to pay attention to what the problem. Chapter four, based on the national conditions of our country at the present stage, put forward the legislation of environmental taxes idea and briefly analysis the choice of pattern of the legislation of environmental taxes in China, think our country independent type of environmental taxes is more appropriate. The last part is the conclusion, the paper studies on the of a summary. Proposed the introduction of independent environmental taxes, is conducive to the promotion of social enterprise and fair competition, is conducive to the protection of the environment, conducive to economic sustainable development.