The Analysis And Design Of The Atomospheric Pollution Tax In Our Country

With the rapid development of economic,air pollution have become more serious.The party and the country attach great importance to environmental issues.The "Twelfth Five-Year Plan" has stressed that we should pay more attention to environmental protection when we improve economic.It is necessary to strive for green development,build a resource-saving and environment-friendly society.Recently,the environmental tax is on the agenda.At the third meeting of the Twelfth National People's Congress,Premier Li Keqiang had proposed that we should strive to complete the relevant legislative procedure of green taxes in 2015 and formally implement in 2016.At the same time,further increase the rate of coal resource tax in2018 and implement the carbon tax with low rate in the late thirteenth five-year plan.This article mainly describes the atmospheric pollution tax.The air pollutants refer to a forthcoming tax on atmospheric pollutants belongs to green taxes.This heading derives from green taxes is used to illustrate how to levy on air pollutants.At present,the air pollution is much more serious and there are many imperfections existing in Pollution levy system.Such as,low fees,complicated procedures,narrow range,opaque costs.So the existing Pollution levy system has been unable to meet the needs of our country to handle air pollution.Levy air pollution tax can avoid the disadvantages of Pollution levy system but also help solve the increasingly serious air pollution problems.Therefore,levy air pollution tax is necessary.The theories have become more and more sophisticated and can provide the necessary theoretical basis for air pollution tax.This paper is divided into seven parts to explain air pollution tax.Firstly,introduce the background,significance,methods,the necessity and feasibility of the air pollution tax.Then introduce some typical countries' air pollution tax.Finally analyze the related measures.The key part of the article is to design the air pollution tax system,including design taxpayer,levy scope,tax rates and so on.The most important is the tax rates design.In designing the tax rate on industrial wastewater pollution,mainly used control cost-sharing method,cost method of pollution control,environmental degradation cost method.Calculate the rate of the three regions of eastern,central and west.Taking into account that different industries have different influence levels.According to the total amount of industrial waste gas emissions,industrial waste gas treatment investment,unit industrial waste gas treatment investment standards,divide the industries into two types and specify different rates.Finally,design the air pollution tax at a two-stage sub-regional,sub-sector.The first phase is the early period of levying air pollution tax,this stage is in order to stabilize the economy development so the tax rates are enacted lower.And the second stage is in order to protect the environment,the tax rates will be enacted higher.Finally,according to tax rates,analyze their feasibility.