A Study On The Perfection Of The Environmental Protection Tax Law System In China

The environmental protection tax law of the People's Republic of China was passed on December 25,2016 and will come into force on January 1,2018.Compared with the traditional government,the most prominent advantage and characteristic of environmental protection tax law is its legal authority.The environmental protection tax law is established in the market system.By internalizing the external cost of enterprises' pollution behaviors,it has significant efficiency and effect in adjusting the industrial structure and optimizing the market mechanism.This is a study of the possibility of environmental tax law in the context of environmental tax law in the context of the environmental tax law.This article consists of five parts.The first part mainly introduces the background,research significance,research methods and innovation points involved in the research.The second part introduces and discusses the basic principles of economics and law of environmental protection tax.The third part studies and evaluates China's environmental protection law,and through the analysis of China's environmental protection related taxes,reflects the advantages of environmental protection tax law.The fourth part introduces the OECD countries representative environmental protection tax,such as America's automobile use,French and German garbage tax,Japan's carbon tax,etc.,OECD countries are summarized through the benefit of the environment tax reform,has analyzed our country from the OECD countries can draw lessons from the experience.The fifth part on the basis of above research,first has analyzed our country environmental protection the possibility of further development of the tax law,and then puts forward the environmental protection tax law as the core idea of construction of our country environment tax revenue legal system,finally,in environmental protection and development of tax law on thinking and discussion.The implementation of environmental protection tax law provides the core legal basis for China's environmental protection tax law system.Harmonize the environmental protection tax laws with the environmental protection tax laws.In the consolidation and development of environmental protection tax law at the same time,the relevant laws and regulations also want to develop in the direction of the green,in achieving the goal of the hills and green environment in China provides powerful tax legal protection.