Research On The Legal Problems Of Environmental Protection Tax In The Context Of Resource-based Economy Transformation

Over the years,China's economy in the development of the road steady,moving forward,but the development process of environmental problems can not be ignored.After the 19 th National Congress,China has made more clear the development orientation of the new era,environmental protection and ecological construction also ushered in new encounters and new development,we should uphold the new concept,establish a new ecological civilization,to achieve economic and ecological sustainability.The establishment,development and perfection of the legal system of environmental protection tax is the key to fully grasp the pulse of the times.Speeding up the transformation and development of the resource-based economy and creating a cleaner,more environmentally friendly and more efficient development environment is a new requirement of a modern economic system.However,at present,there are still some problems in the legal system of environmental protection tax in our country,and this paper will start with legal problems and study it.Based on the research background and significance of environmental protection tax,this paper introduces the research profile of environmental protection tax at home and abroad,discusses the concept and system design,and then introduces the research of resource-based economic transformation into the legal system of environmental protection tax,and defines it from its basic concept,and relies on the corresponding rationale of resource-based economic transformation and environmental protection tax,from law and economy.The environmental protection tax is discussed in two aspects,so as to further analyze the positive and negative correlation between the two.On the basis of the systematic combing of the legal system of environmental protection tax in our country,the theoretical basis of the article is solidified and the theoretical basis is provided for the later discussion.Environmental Protection Tax has obvious advantages to the transformation of the resource-based economy.However,because of the shortcomings and limitations of its system,it will not be possible to effectively exert the dual effect of environmental protection tax on economy and environment,so this paper will be in the form of "problem-recommendation",from the tax rate size,tax incentives and management system design,analysis of the environmental protection tax legal system on the role of resource-based economy.Foreign research on environmental protection tax has been in the forefront of our country,this article in the study will be the developed countries on the advanced practices and models of environmentalprotection tax combing and analysis,and combined with China's actual situation,summarized the promotion of China's related system reform of the enlightenment and experience.In a word,this paper hopes to improve the system design through the innovative study of the legal system of environmental protection tax,so as to achieve the ultimate goal of reducing environmental pollution and ecological damage and transforming the mode of economic development,and promote the upgrading and development of the transitional areas.