Research On The Perfection Of Environmental Protection Tax Legal System

With the rapid rise of the economic level of our country,social and environmental problems have become more severe each day.Environmental pollution is difficult to solve through self-regulation of the market economy.With the deep understanding of the sustainable development concept in modern society,governments of all countries are paying more and more attention to research on environmental protection issues.As the largest developing country in the world,our country has experienced impressive economic growth rates for more than 30 years since the reform and opening up.However,at the same time,the problem of environmental pollution in our country has become increasingly severe.It is against this background that China formulated the “Environmental Protection Tax Law” in 2016 and it has been formally implemented since January 1,2018.This tax law is the first single-line tax law in China's environmental protection.Through the formulation of the environmental tax law,we can see that our government is committed to improving environmental pollution through market self-regulation and macro-control measures and actively innovating related systems.Regulatory direction and goals.The promulgation of the environmental protection tax law signifies that China's environmental protection tax has been referred to a new level on the legal level and has stronger legal effect than the previous sewage discharge fee system.The determination of the principle of paying pollution and who paid for it,and the transfer of the collection management department from the environmental protection department to the taxation department can not only increase the environmental protection tax collection and strengthen the taxpayer's environmental awareness,but also enhance the taxpayer's collection process of environmental taxes.Supervision and understanding.However,due to the fact that the environmental protection tax legal system in China is in the preliminary stage and the constraints of lack of experience and other conditions,the current construction of environmental protection tax is still somewhat conservative.It is just a translation based on the sewage charges,which shows no major changes.In the faceof the increasingly prominent ecological and environmental issues at the present stage in China,the environmental protection tax should more effectively demonstrate its effectiveness in promoting energy-saving emission reduction and pollution reduction.This requires us to further integrate our country's actual situation and sum up experience in the existing basis.Continue to improve China's environmental protection tax legal system.By reading a large amount of related literature,the author tried to use the successful experience of foreign environmental taxation legal system for reference,and put forward proposals to improve China's environmental protection tax legal system from aspects of taxation scope,tax rate,preferential system and tax collection and management methods.