Study On Improving The Legal System Of Environmental Protection Tax In China

China's sewage discharge fee system has been playing an important role in environmental protection in the past decade,and it has also played a landmark role in China's environmental protection work.But as environmental protection work continues to deepen,whether it is legal effect,system setting or actual collection effect,it is not optimistic5and environmental problems are becoming increasingly serious.So far,It is widely recognized internationally that environmental tax is an economic means to solve environmental problems and promote environmental protection.Environmental taxes rely on their own compulsory,superior,stable,and fairness to encourage enterprises to save energy and reduce emissions.From the perspective of the system setting,reform experience and implementation of environmental taxes collected from abroad,the establishment of an environmental tax can not only achieve the purpose of protecting the environment,but also increase the state's fiscal revenue,significant results in both environmental and economic aspects.Based on the above background,it is imperative for China to levy environlental protection tax,improve the legal system of environmental protection tax,promote environmental pollution control and protect natural resources.The environmental protection tax legal system mainly uses the leverage of taxation to regulate the economic behavior of producers,to achieve pollution control,save natural resources,and protect the environment.At present,the Environmental Protection Tax Law is essentially a translation of the sewage charge system based on the principle of tax burden shift.,it appears to be "the head is big body is small",and it is not true and extremely incongruous,there are many deficiencies,and it is necessary to continuously refine and improve in the implementation process.This article starts with the concept and theoretical basis of environmental protection tax,Reviewing the process of rule by law in China's environmental protection tax legal system,On the basis of this,the evaluation of the advantages and disadvantages of China's environmental protection tax legal system,analysis of the existing problems of China's environmental protection tax legal system,by studying relevant foreign legal systems,analyze its positive results,Exploring the experience of complying with China,s environmental tax system,Finally,it puts forward suggestions on the improvement and effective implementation of China's environmental protection tax legal system from two aspects:legal system and law enforcement.Legal system has established the scope of expanding taxpayers,expand the scope of taxation,develop scientific taxation standards represented by differential tax rates,refine tax incentives.The implementation of the law is to gradually deepen the concept of environmental taxation rule of law,scientific and efficient management of Environmental Tax,rational allocation of enviromental taxes between governments.