Research On The Legislative Structure Of The Taxation Scope Of Environmental Tax Law

Article 9 of the current Environmental Protection tax Law provides for the scope of collection of environmental tax.By means of textual interpretation and legal interpretation,the scope of collection of environmental tax shall be determined,and different types of pollutants shall be distinguished.However,in theory,the current Environmental Protection tax Law only imposes taxes on some taxable pollutants.The difference between the practice and theory of environmental tax is that the regulation of environmental tax should consider not only environmental factors,but also economic factors.In the process of further improving the legislation on environmental tax,we should also,in line with the principle of weighing interests,first allow governments at all levels to selectively increase the number of taxable pollutants at each discharge outlet in the light of the actual situation in the region.Finally,the general collection of environmental tax should be realized.At the same time,we should adopt a progressive legislative approach to gradually expand the scope of environmental tax collection and realize the construction of a green tax system.The first part is the introduction.It mainly introduces the background and significance of this paper,and summarizes the research methods of this paper.The second part is the question.Starting with Article 9 of our country’s Environmental Protection tax Law,The main problems to be discussed in this paper are put forward.The scope of taxation stipulated in Article 9 of the Environmental Protection tax Law is inconsistent with the scope of taxation which should be stipulated in theory.What is the reason behind this inconsistency?And how to affect further legislative improvement work.The third part is an analysis of Article 9 of the Environmental Protection tax Law,which determines the actual provisions of Article 9 concerning the scope of taxation.Due to the ambiguity in the interpretation of this Article,it is necessary to adopt a legal interpretation to determine the true meaning reflected in this Article.However,the scope of tax collection stipulated in this article does not guarantee the realization of the purpose of "Environmental Protection tax Law",and there are some problems.The fourth part is an analysis of the ought to be stipulated in Article 9 of the Environmental Protection tax Law.Compared with the current law,which only imposes taxes on the first few pollutants in sewage outlets,the general taxation method is more in line with the concept of environmental protection tax collection.Keeping the consistency with the basic principles of the tax law and better harmonizing with the Environmental Protection Act is a more ideal way to collect taxes.In the fifth part,the author compares Article 9 of the Environmental Protection tax Law with the actual provisions,and points out that the reason why the current Environmental Protection tax Law does not adopt universal taxation is based on the consideration of balance of interests.Moreover,the current regulations are more in line with the relevant laws and policies of our country,the way they are in line with the historical characteristics of our country’s sewage charges and the promotion of legislation on environmental taxes,and also accord with the experience of foreign countries in levying environmental taxes,and the dual consideration of environmental and economic interests.As a result,the legislation of environmental protection tax can not be carried out overnight.Therefore,when perfecting Article 9 of the Environmental Protection tax Law,it is necessary to gradually reduce the ring on the basis of balance of interests.The gap between Article 9 and reality of the Law of Environmental Protection tax Law,and the ultimate realization of universal taxation.In the sixth part,some suggestions are put forward to improve the scope of environmental protection tax.In the further legislation,it is necessary to consider the dual impact of environmental protection tax on environmental and economic issues.As a result,there is a choice of progressive legislation.