Research On China's Green Tax System Based On Environmental Protection Tax

The rapid economic development of our country and the continuous improvement of the overall national strength have brought about problems.Among them,the issue of environmental pollution has attracted the attention of all parties.The living environment we face is increasingly challenged by the harsh challenges of natural resources being exploited and used without restrictions,desertification of soil,smog,air pollution,dust storms,depletion of water resources,etc.These serious environmental pollution threatens our living environment.These problems have arisen because of our past unrestrained exploitation of resources.In order to realize sustainable development,it is necessary to effectively develop intensive resources through green and environmental protection.Therefore,it is necessary to increase the efficiency of resource use and strictly control the emission of pollutants.At present,China has introduced many policies to control environmental pollution.In the taxation policy,many taxes embody the concept of green environmental protection and sustainable development,but the problems contained in it cannot be ignored.Such as the collection of scattered,targeted,tax incentives are not perfect and so on.This year,the Environmental Protection Tax Law,which has been brewing for nine years,was finally promulgated.This is a major step in environmental protection.Although it is still immature,it has been entrusted with the responsibility of environmental protection.This article first briefly expounds the existing domestic and foreign research literatures.Second,it studies the basic theories of green taxation,including the Pigovian tax,Porter's hypothesis,and the theory of double dividends.Then,it summarizes and analyzes the experience of green taxation systems in developed countries,and then sorts out the green and environmental aspects of China's existing taxes,and analyzes the environmental impact of environmental protection tax laws.Finally,some suggestions have been made on the environmental protection tax law that has just begun and related supporting measures have been proposed.