Study On Coordination Mode Of Environmental Protection Tax Legal System

This paper on the basis of ecological tax theory,combined with China's environmental protection tax legal system to run the actual situation and the trend of the development of the tax law,build a environmental protection tax as the core,including the consumption tax,resources tax and other related with environmental protection purpose or positive externalities are related to the environmental protection tax,"big" legal system of environmental protection tax.This paper selected as the independent model environmental protection tax of environmental protection tax,and as a type of environmental protection tax consumption tax,resources tax integration environment protection legal system of tax coordination of the research object,from the overall perspective of legal system of tax coordination,based on the environmental protection tax,consumption tax,resources tax in common in the service of our country's environmental protection industry development and the ecological tax system construction under the premise of how to obtain legitimacy,solve real and potential conflict system risk,by promoting legislation,perfecting the commenting to build a coordinated operation of the legal system of environmental protection tax.To promote the realization of the ecological and environmental protection purposes of the tax law through the coordinated operation of the legal system of environmental protection and taxation,and to provide necessary intellectual support for the beneficial exploration of the fiscal and taxation law in playing the role of governance and financial management.In addition to the introduction and conclusion,this paper consists of four parts,which follow the logical approach from legitimacy basis to path investigation,conflict analysis,and then to path optimization.The first part "the legal system of environmental protection tax coordination legitimacy review",in the environmental protection tax law system are summarized,and clarify the related concepts and argumentation scope,on the basis of examining the legitimacy of legal system of environmental protection tax coordination and choose environmental protection tax,consumption tax and resource tax law system of coordination as the object of legitimacy.First,the coordination of environmental protection tax legal system has theoretical legitimacy and practical necessity.In terms of theory,it takes pound's system theory of law as the keynote,and the theory of public property law of fiscal and taxation,the theory of financial purpose of fiscal and taxation countries ruled by law,the theory of environmental cost and the theory of tax debt law as the theoretical basis for the legitimacy of the coordination of environmental protection tax legal system.In view of the reality of China's environmental protection tax system,the realization of ecological environmental protection needs the coordinated operation of environmental tax and other taxes.The limitation of the environmental protection tax with the sole purpose of reducing the emission of specific pollutants in realizing the purpose of environmental protection,the optimization of the legal system of environmental protection tax and the "greening" need to construct the legal system of environmental protection tax with the coordinated operation of various related taxes.Secondly,on the object choice,consumption and environment protection tax environment negative externality of economic behavior of mutual concern,"green" consumption tax reform tendency,resource tax of environmental protection tax levy goal and epitaxial extension to improve China's environmental protection tax law system to the evolution of ecological tax system,make the environmental protection tax and consumption tax,resources tax legal system of tax coordination operation set economic means and legal means advantage,market failure and government failure to solve the ecological field optimal path selection.The second part,"analysis on the coordination path of environmental protection tax legal system",analyzes the longitudinal coordination path between consumption tax and environmental protection tax,and the horizontal coordination path between resource tax and environmental protection tax under the premise of environmental protection tax as the core.The environmental protection tax internalizes the negative externalities of pollution emissions into the production costs of enterprises at the source of pollution and reduces pollutant emissions upstream.Consumption tax at the end of consumption taxes on polluting products and high energy consumption products,by playing the regulatory role of the market,to guide environmental uneconomic behavior.Resource tax supplements the ecological environmental purpose of environmental tax from the perspective of rational use of resources,and corrects and compensates the negative externalities of the ecological environment of economic activities by levying corresponding taxes on the development and utilization of resources.The third part,"practical limitations and potential conflicts of coordination of environmental protection tax legal system",analyzes the actual and potential conflicts between environmental protection tax,consumption tax and resource tax during the operation of China's current environmental protection tax system.This paper focuses on the dislocation of consumption tax's environmental protection function,the value conflict caused by inter-generational fair value of resource tax,and the resulting limitations of consumption tax's environmental protection and the repeated taxation of resource tax.The fourth part,"the path optimization of the coordination of the environmental protection tax legal system",is the suggestion for China to further improve the tax system and establish a coordinated "big" environmental protection tax legal system.From the perspective of the whole legal system of environmental protection tax,this paper puts forward Suggestions on the optimization path of the vertical coordination between consumption tax and environmental protection tax and the horizontal coordination between resource tax and environmental protection tax.