Exhaust Emission Tax:International Experience And Chinese System Conception

At present,China's air pollution problem is increasingly serious.Because of the current pollution charge system has many deficiencies,it has been difficult to play a role in protecting the atmospheric environment and promoting the construction of a resource-saving and environment-friendly society.As an important part of the government's macro regulation system,tax plays a key role in regulating the national income and consumption.In the severe situation of global air pollution,the waste gas pollution tax system is a kind of important environmental protection and restoration measures,and has achieved good results in the practice of preventing air pollution,so it has been adopted by many countries in the world.So it is important to discuss the government how to formulate tax policy to prevent and control air pollution from the perspective of tax revenue.So it is important to discuss the government how to formulate tax policy to prevent and control air pollution from the perspective of tax revenue.Based on the above background,the analysis of China's emissions tax,has a certain value and significance.At the present stage and in the demonstration of the exhaust gas emission fee based on the theory of tax reform to further explore the fee tax reform,the process and methods,reflected in the establishment of the national conditions of our country emissions tax system is the key points in the core to solve the problem of air pollution in our country.This paper is made up of five chapters.The first chapter is the introduction.The second chapter is the theoretical basis of the content of the waste gas emission tax and the waste gas pollution tax.This chapter mainly introduces the related concepts of the waste gas pollution charge / tax,and introduces the theoretical basis of the waste gas pollution tax from three aspects of the public goods theory,the pollution of the principle of payment and the theory of externality.The third chapter is the necessity of China's emissions fee to tax,feasibility and accelerate the implementation of the analysis of the urgency of the exhaust sewage charges into taxes.The fourth chapter is the introduction of foreign waste gas pollution tax system practice and summary of experience.This chapter introduces and summarizes the experience of foreign SO2,CO2 and NOx tax.The fifth chapter is the basic idea of the introduction of the system,including the target location,the basic principle and the design of the design of the tax elements,and the supporting measures of the introduction.