Research On The Legal System Of Environmental Protection Tax In China

In 1979,China began to implement the sewage charge system,but with the rapid economic development,environmental problems are more serious,global warming,haze,acid rain and dust storms and other severe weather is more frequent,threatening people's health,and even affect the realization of China's sustainable development.The pollutant discharge fee system has been unable to meet China's environmental governance,so the "environmental protection tax law" has been put on the agenda.On December 25,2016,the "environmental protection tax law"was officially passed and implemented on January 1,2018.The environmental protection tax law is China's first special tax law for the purpose of protecting the ecological environment.It not only improves China's tax system,but also makes a breakthrough in the use of tax means to protect the environment and reduce pollution.The adjustment objects and specific system design of the environmental protection tax law all depend on the functional positioning of the environmental protection tax.There are some disputes about the system function of environmental protection tax in China.From the analysis of the theoretical basis,purpose and principle of liability for damage of environmental protection tax,it is concluded that environmental protection should be chosen as its functional orientation.Compared with pollutant discharge fees,the environmental protection tax law has expanded the scope of paying taxes on water pollution.Agree to the local tax rate standards within the prescribed scope according to the actual situation;Income distribution shall be allocated to localities for unified use in environmental protection work;Reinstating the levy on solid waste;These changes have strengthened the realization of environmental protection functions.However,from the point of view of the system function of environmental protection,it can be found that the current environmental protection tax system in China does not include individuals into the scope of the subject of tax payment.Excessively narrow scope of tax objects;The lower tax rate and the preferential reduction policy establishment lacks the scientific nature and so on.From the United States and the European Union member states in the seventy s had been made a series of tax law to protect the environment,so the development of environmental tax policy system to study these countries and it is meaningful to specific provisions,in order to draw lessons from and based on the proposed environmental protection should expand the tax payment main body,expansion of taxes,raise taxes,perfect breaks,strengthen environmental protection means of taxes and other taxes and internal coordination,perfecting the tax management Suggestions to perfect the system of environmental protection tax law in our country.