Study On The Chinese Environmental Taxation Scope From The Perspective Of Legal Issues

In recent years,with the continuous improvement of the economic development level and the comprehensive national strength of China,the environmental pollution has become more and more serious.The economic development has brought the environmental damage.On this basis,we emphasize economic development and put forward some higher requirements for environmental protection at the same time.We simply pursue the speed of economic development no longer.We develope economy and get committed to the protection on environmental resources in China at the same time.Faced with such environmental crisis,we put forward the sustainable development strategy and begin to prevent and control environmental pollution accordingly.Some behaviors about destroying environment are restricted by making use of tax."The Environmental Protection Tax Law of the People's Republic of China" and "The Regulations for the Implementation of the Environmental Protection Tax Law" have been promulgated successively in China to replace the original sewage discharge fee system,establish an independent tax on environmental protection in China and take a key step in the greening reform of tax system.However,there are still many drawbacks in the current environmental tax law,such as "tax fee translation".The scope of tax collection and the standard of tax amount are basically consistent with the previous pollution discharge fee system.In reality,the provisions of the legal system can not conform to the theory fully due to political and economic factors.Therefore,there are still many disputes among scholars in terms of the scope of taxpayers,the scope of tax collection and the related preferential tax policies.In this paper,the legal issue about the current scope of environmental protection taxation is mainly analyzed in the literature research method,the comparative analysis method and the historical analysis method.Some problems about the taxation scope of the Environmental Tax Law are analyzed.The corresponding improvement suggestions are put forward in the light of the national conditions of China from the legislative perspective,the jurisprudence perspective and the extraterritorial experience.I hope that through my own research on the scope of environmental tax law,I can make contribution to the improvement on the environmental tax law system design and the promotion on the development of the Chinese environmental tax so as to promote the reform of tax system greening and the sustainable development of society.