On The Improvement Of My Country's Environmental Tax Legal System

Before the promulgation of the "Environmental Protection Tax Law of the People's Republic of China"(hereinafter referred to as the "Environmental Tax Law"),China's environmental tax legal system has gone through the development process of sewage charges to "fee-to-tax" and then to environmental tax,and the law of environmental protection tax is stipulated.The hierarchy is low and fragmented.In the context of increasingly serious environmental pollution and ecological damage,in order to meet the new requirements for ecological and environmental protection,promote green development,effectively control environmental pollution and ecological damage,and protect the Environmental Protection Law(hereinafter referred to as “environmental protection” The effective implementation of the Law,China has enacted the Environmental Protection Tax Law.Judging from the provisions of the Environmental Protection Tax Law and related laws and regulations,China's current environmental tax legal system consists of taxation subject,taxpayer,taxation scope and tax rate.However,because the environmental tax legal system is still relatively short in practice in China,there are many problems in the taxation subject and taxation scope,taxation management,tax incentives and overall.In today's world,there are many countries have established environmental tax legal systems.Among them,the environmental tax legal system of developed countries such as the United States,Germany,Australia,and Sweden is typical.Judging from the environmental tax laws and systems of these countries,not only are there more types of taxation,but they are also more specific in terms of tax rates,tax incentives,and the duties of tax collectors.In developed countries,people usually seek the theoretical basis of the environmental tax legal system at both economics and tax law.The theoretical basis of economics is mainly Pigou tax theory,double dividend theory and public goods theory.The theoretical basis of tax law level mainly includes tax legalism,tax fairness and tax efficiencyism.In developed countries,the successful experience of environmental tax legal system construction is not only to regard the concept of clearing environmental tax from the legislation as an important part of the environmental tax legal system and an important way to obtain universal compliance,but also to respect the environmental tax legislation.Most of the legal provisions are relatively clear,and at the same time take active supporting taxincentives.Judging from these successful experiences,in improving China's environmental tax legal system,we should not only pay attention to the principle of tax neutrality and insist on differential tax rate and differential treatment,but also set up a relatively comprehensive tax type,and at the same time,in line with China's own development,set up environmental taxes levy taxes which can help protect and manage the environment more effectively to meet the needs of China.Environmental taxes levy taxes to protect and manage the environment more effectively.To this end,in the environmental tax legal system of China,the concept of environmental tax should be clarified,the powers and duties of taxation subjects should be further clarified,the scope of taxpayers should be expanded,and carbon dioxide tax,ecological compensation tax and environmental income tax should be added to improve the scope of the environment tax collection.The scope of tax collection;at the same time,different tax rates should be designed from different angles,the tax rate level should be clarified,and tax incentives should be appropriately adjusted.