Study On Some Legal Issues Of Environmental Protection Tax Law

Our country attaches great importance to ecological civilization and environmental protection,which is a gradual process,with the"beautiful China"in the 18th National Congress of the Communist Party first proposed as a governing philosophy,the importance of the construction of ecological civilization is further highlighted,and more emphasized in economic and political,cultural and social construction.Five years later the Chinese held the 19th National Congress of the Communist Party is further proposed to establish concept of the green mountains and rivers is wealth of mountains and rivers,we follow the practice as a guide line.China is a populous country,the relative scarcity of resources,strict protection of resources and environment as a basic policy of our country should insist for a long time,can be referred to as 19th National Congress of the Communist Party report"treating the ecological environment like life",can earnestly govern mountain,water,forest,farmland,lake,grass and other ecological environment,can effectively implement the ecological and environmental protection system strictly,and further guide the people to form a green development and life style,furthermore be in the road of production development,affluent life and a good ecological civilization development,^[2]which is the key to create a good production and living environment and beautiful China construction and achieve success,also have great effect on the global ecology and environment.In particular,the idea of"treating the ecological environment like life"is both straightforward and profound.The more people yearn for a better life,the more attention should be paid to environmental protection.The more we need to create a good living environment for people,the blue sky and clear water are the proper meaning of happiness.Since the 18th National Congress of the Communist Party,the construction of ecological civilization is moving towards a higher level.The beautiful new environment of China is becoming clearer,and the beautiful ecological environment is gradually meeting the needs of people's growing beautiful ecological environment.At the same time,we should be aware of the fact that we are not doing enough to treat the ecological environment just like life.Especially for some environmental pollution accidents,the threat of environmental pollution has never been far away from us.The ecological environment's protection is an important issue for the sustainable development of the Chinese nation,and the protection of the Chinese nation is a long and long way to go.China's"environmental protection law"Article 1 at the outset take the legislative purpose at the ecological and environmental protection,pollution control and emission reduction,it is coinciding with the time.However,the author believes that due to the"tax burden shifting"inheritance relationship between"environmental tax law"and"pollution discharge"management system,the law has inherent defects in realizing its legislative purpose.This paper is based on the"environmental protection law"legislative purpose principle,according to China's long-term actual pollution discharge,and take a comparison of the main developed countries environmental protection tax legislation and the collection and management of tax law,then discuss and make some suggestions on the problems:the first are about the collection and management and its suggestions,the second are about the tax rate of environmental protection tax and its suggestions,the third are about the tax of direct pollution and its suggestions,the fourth are about the tax preference policies and its suggestions.