Environmental Protection Tax Law Of China Study On The Local Floating Tax Rate System

Since the Nineteenth National Congress,in addition to further developing the market economy,promoting the increase of the national GDP,resolving the main contradiction between people's growing need for a better life and unbalanced and inadequate development,it is more important to improve the current environmental situation,win the battle of defending the blue sky,build a beautiful China and create a better environment.In December 2016,the promulgation of the Environmental Protection Tax Law of the People's Republic of China(hereinafter referred to as the "Environmental Protection Tax Law")means that under the Macro-Concept of ecological civilization construction,China has made new progress in environmental protection.It has first eased the contradiction between economic development and ecological environment.The implementation of the Environmental Protection Tax Law in 2018 has triggered a wide range of social strata.Attention,an advanced concept,will provide us with new ideas for the development of economy and environmental protection,and solve the environmental problems faced by our country in a deeper way with diversified environmental and economic policies.Article 6 of the Environmental Protection Tax Law stipulates that each province,municipality directly under the Central Government and Autonomous Region shall determine and adjust the specific applicable tax amount for taxable air pollutants and water pollutants.The governments of the provinces,municipalities directly under the Central Government and autonomous regions(hereinafter referred to as "provinces,municipalities directly under the Central Government and autonomous regions")shall take into account the environmental carrying capacity,pollutant emission status and economic,social and ecological development of the region as a whole.The objectives of the exhibition shall be submitted to the Standing Committee of the People's Congress at the same level for decision.According to this regulation,each province,municipality directly under the Central Government and autonomous region successively decides the applicable tax amount of air pollutants and water pollution.By counting the applicable tax amount of provinces,municipalities directly under the Central Government and autonomous regions,the author analyses the applicable tax amount of air pollutants and water pollution of each province,municipality directly under the Central Government and autonomous region.However,because the local floating tax rate of the environmental protection tax law of our country stipulates the definite range of the specific applicable tax amount for air pollutants and water pollutants,and the environmental protection tax law is also a means of the state to control pollutants,the applicable tax amount for air pollutants and the applicable tax amount for water pollution should be coordinated and coordinated with the air pollution prevention and control law and the water pollution prevention and control law.Through the statistics of the applicable taxes of air pollutants in the joint defense and control areas and the applicable taxes of water pollutants in the Yangtze River Basin,the author draws the problems faced by the floating tax rate of environmental protection tax in China at the present stage.Although the local governments of provinces,municipalities directly under the Central Government and autonomous regions have submitted to the people's congresses at the same level for consideration a bill on the applicable tax amount for air pollutants and water pollutants,they have adopted the bill to make a decision on the applicable tax amount for air pollutants and water pollutants.However,the legislative model is contrary to the law of pollution control in regional watershed.The standard is ambiguous,the adjustment rules of applicable tax amount are not formulated,the applicable tax amount is not used differential tax rate,and the specific assessment of the environmental conditions of the provinces,municipalities directly under the Central Government and autonomous regions is not carried out.At the same time,the applicable tax amount of air pollutants in the joint prevention and control area hinders the joint prevention and control mechanism of atmospheric pollutants in the key watershed.The applicable tax amount of water pollutants hinders the joint management of river basins.In view of the problems faced by the local floating tax rate of environmental protection tax at present,in order to ensure the smooth progress of environmental protection tax law,the author puts forward some suggestions for improving the local floating tax rate system of environmental protection tax.Provinces,municipalities directly under the Central Government and autonomous regions should distinguish between the applicable tax schemes of water pollutants and atmospheric pollutants,clarify the criteria for determining the tax rate based on the principle of responsibility for damage,and formulate the procedures for adjusting the Setting up the pre-procedure for tax adjustment,adopting the differential tax rate system and establishing the coordination mechanism between tax authorities and environmental protection departments.Only with the limited legal wisdom of the author can the implementation of environmental protection tax law be guaranteed.