| Since the reform and opening up in 1978,with the rapid development of China's economy,has overtaken Japan to become the world's second largest economy.But at the same time of rapid economic development,it is urgent to solve the problem of environmental pollution caused by extensive economic growth and the contradiction between economic development and environmental governance.If the environmental pollution is not effectively controlled,then not only China's economic growth is facing a huge crisis,but also the public life will be irrevocably affected.However,environmental issues,as an international global problem,whether developed or developing countries are universal,and because of the mobility of environmental pollution,its harm and impact can lead to transnational,cross-regional results,so environmental issues are not unique problems of China's economic development,How to solve the environmental problems is an important issue that everygovernment should explore.In 2012,the Chinese Communist Party Congress proposed that the construction of ecological civilization should be added to the general layout of the construction of socialism with Chinese characteristics,which marked the Party and State attaches great importance to environmental issues and gradually strengthened the design of the environmental system.With the continuous improvement of the environmental system,the second NPC Standing Committee passed the Environmental Protection tax law in 2016,and has been implemented since January 1,2018.This is from the height of the law to the protection of the mandatory provisions,from the practice to promote the sustainable development of our economy and the protection of natural ecology.The report on government work of the 19th National Congress of CPC in 2017,it was pointed out that the principle of saving priority,protecting priority and natural recovery should be adhered to,and the modernization of harmonious symbiosis between man and nature should be built.China's measures to solve the environmental problems,from the policy to the institutionalization of the transition has just started,need to base on the actual situation of the environment,fully learn from the success of other countries experience.Japan,as a developed country,has been rated as the best environment in Asia,but under the influence of the "economic nation-state" strategy after the Second World War,it once appeared the negative impact of economic development,and environmental problems were one of the most intractable problems in Japan's economic society.The implementation of the environmental tax system is one of the important measures of the Japanese Government to govern the environmental problems.From the perspective of its development process,initially mainly for energy,automotive fuel and waste emissions and other tax to gradually develop a targeted global warming measures tax(carbon tax)system,comprehensive control of pollutant emissions.According to the characteristics of the system,the implementation of Japan's environmental tax system adopts an incremental approach,rationally dividing the distribution of responsibilities between central and local environmental management,supporting measures and improving the preferential policies,promoting the construction of environmental tax system in Japan,finally'realizing the effect of environmental governance,and developing environmental problems into a social issue of common concern to all citizens.In short,after a long period of exploration and practice,Japan found a suitable for their own environmental governance road.Compared with China,the early start of the environmental tax system practice,although the specific national conditions are different,but China's environmental pollution management needs,central Authority division and other aspects and Japan has a certain similarity,this article through the Japanese Environmental tax system research,found that China's environmental tax system problems,and learn from the Japanese experience of China's political. |
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