Study On The Legislation Of Environmental Tax Law In China

The policy of reform and opening to the outside world,executing for nearly 40 years in China,facilitates a rapid development of economy,while also brings a worsen state of environmental pollution.The problem has drawn great attention in the society and the major policies of the state have also made positive adjustments that the Eighteenth National Congress of the Communist Party of China stresses the priority of ecological civilization construction among constructions of economy,politics,culture and society,proposing focus on building a resource-saving and environment friendly society.In the national environmental protection "12th Five-Year" planning,the State Council proposed to vigorously promote environmental tax reform and improve the system of sewage charges.So,it can be seen that the improvement of China's environmental tax system has been put on the agenda.This paper consists of six parts,including the introduction and conclusion.Based on the externality theory and the concept of sustainable development,this essay analyses Chinese legislative basis of environmental tax and foreign environment tax legal system from the theoretical view,and also analyses the problems in current environmental tax system from the empirical way.Through a reasonable design of environmental tax system,this paper aims at improving environmental tax system in our country,so as to optimize the taxation system and realize social sustainable development.The first part introduces theoretical basis from three angles,including theories based of law---the unity of rights and obligations and the theory of natural law perspective,analysis from economics---external economics and double dividend theory,and views from the natural philosophy.The second part mainly focuses on the analysis and enlightenment of the legal system of environmental tax in foreign countries.Through introducing and studying on the development of environmental tax and the current environmental tax system of the United States,France and other countries,the readers can learned from it as bellow: 1.Pay attention to the unity of tax and environmental protection concepts;2.Step by step and gradually form a legal system of environmental tax;3.Coordinate environmental taxes and other environmental protection means;4.Implement the dedicated channel of transfer account and support environmental protection science and technology development;5.Strengthen environmental education and encourage people to participate in environmental protection under the age of internet.To build a China-suited environmental tax law system we need to draw on the advanced experience of foreign countries,and combine it with Chinese national conditions.In the third part,the main content is about a concrete analysis on the problems of China's current environmental taxation system.The main defects shows as bellow: first,current situation of environmental tax;second,lack of basic environmental protection in the existing tax policy;third,nonstandardized environmental protection tax;fourth,weak environmental protection in legal system of resource tax;fifth,other items of tax which are related to environmental protection are immature.In addition,the relation between environmental tax and environmental cost is not appropriated.The fourth part introduce the general idea of environmental tax legislation and the specific improvement measures.The implement of environmental tax in China should follow principles of tax fairness,coordination and earmarking.To design the concrete environmental tax that adapt to china's situation,comprehensive consideration is acquired among the subjects of taxation,tax object,tax base and tax rate,tax concessions and other aspects.In view of our current environmental state,problems related to water,atmosphere,solid waste and noise pollution need to be solved,and new sorts of environmental tax should include: the tax on water pollution,air pollution tax,garbage tax,noise tax.In the end,the paper puts forward the strategy of the environmental implementation tax and the corresponding countermeasures.Finally,this paper draws a conclusion and puts forward prospects of the development of China's environmental tax law system.