Research Of China's Environmental Protectiontax System

More than 30 years of reform and opening-up,our country some local and regional environmental protection theory of environmental protection,just talk about pollution,and even make the mistake of "pollution first,treatment",excessive environmental cost.Therefore,based on our country's basic national conditions,out of a small cost,good efficiency,low emissions,sustainable environmental protection new road,is due to the situation,the way.Small price is insist on environmental protection and economic development in harmony,with as little as possible resource environmental costs to support a larger economic activity;Good is adhere to environmental protection and economic and social development as a whole,seeking the best environmental benefits,economic benefits and social benefits;Low emissions,pollution prevention and environmental control is the combination of the economic and social activities to minimize damage to the environment;Sustainable is to adhere to the environmental protection and the integration of long-term development,through the construction of resource saving and environment-friendly society,promote sustainable economic and social development.Will cost little,good efficiency,low emissions,the requirement of the sustainable comprehensive embodiment to the various fields of national economy system and social all aspects of the organization system,to environmental capacity optimization of regional layout,change in environment improvement of reversed transmission development way,according to the construction of ecological reconstruction environmental advantage,is effectively reduce the pressure of environmental governance,reverse the trend of ecological deterioration,fundamental.This article from the present environment situation and the background of sustainable development,in the introduction of environmental protection tax and relevant theoretical foundation,analyzes the present situation of ecological protection related taxes and fees China environmental protection tax and foreign experience for reference to our country.Then,this paper focuses on the feasibility of China's environmental protection tax and risk are analyzed,to perfect the system of taxes and fees in our country,puts forward some proposals for reform and the recent and long-term environmental protection tax reform made specific design.This article mainly analyzes existing relating to the environmental protection tax,and to study the environmental protection tax is imposed on the future yi chun city,mainly divided into the following six parts:The first part introduces the theoretical and practical significance of this article topic,relevant literature review and research ideas and methods of this article.Described in the second part expounds the concept of environmental protection,externality theory and public goods theory and the sustainable development theory,and introduces the concept of environmental protection tax.The third part of the present situation and problems of environmental taxes,first introduced the existing tax system in our country related to the environmental protection tax,introduces the problems existing in the current tax system in again,and the existing problems are analyzed.The fourth part introduces the yi chun city environment,the form of yi chun city ecological environment are introduced and the main economic environment,and explains the significance of environment tax is imposed on the yichun.The fifth part introduces the perfect environment tax advice,first put forward the policy goals,sy puts forward the concrete design train of thought,finally to improve the current tax related to environmental protection.The sixth is divided into conclusion,mainly to summarize the full text.