Research On China's Environmental Protection Tax System

The Nineteen will build the ecological civilization for the millennium of sustainable development in China.In the meeting,the importance of ecological civilization and environmental protection was emphasized.In recent years,in order to pursue rapid economic development,environmental problems are particularly severe in China.Although in this process,we have adopted a lot of policies,but our environmental protection tax system is still not perfect.This paper mainly introduced a new "environmental protection law" as the starting point,combined with the related literature at home and abroad,discusses the related concepts of environmental protection tax,by comparison with other laws can be found,the environmental protection tax has appeared relatively late,relates to the technical characteristics of the strong hand,including the complex theory etc..The origin,function,basic theory and guiding principles of environmental protection tax are not like other department laws,and it lacks a more unified or recognized theoretical basis.Therefore,based on the words of each family,we draw the common concepts of different concepts,and extract relevant theoretical viewpoints in the environmental protection tax law,and strive for a relatively reasonable conceptual system.In addition,through tracing method,study abroad on the interpretation of Pigou tax,Baumol Oates tax principle,Coase Theorem and the environmental protection tax theory origin and the concept of environmental protection,find the difference between the fees and taxes,and put forward reasonable reference outstanding achievements of Pigou tax and Coase theorem.In the design of the specific system,the deficiencies in the environmental protection tax system proposed by the domestic scholars are analyzed,and the reasonable views are summarized and discussed.The last part of this paper,on the basis of the independent environmental protection tax system evaluation about the introduction of the proposed relationship to clear the related concepts,China's environmental protection law in the reasonable foreign outstanding theoretical results,the correct positioning of environmental protection tax,coordination of environmental protection tax law and other relevant laws.In the process of formulating the specific legal system,we put forward the necessity of increasing the agricultural environmental protection tax law,constructing the environmental protection tax data sharing platform,improving the tax relief system and related auxiliary mechanisms.