Research On The Legal System Of Environmental Protection Tax In My Country

China's economy is in an increasingly accelerated and flourishing developmental period,but this development is at the expense of environmental damage.Although the legal system of environmental protection is gradually being developed and improved,the legal system of environmental protection tax,as one of the important approaches of environmental protection,has not been fully established.China formally passed the Environmental Protection Tax Law of the People's Republic of China at the twenty-fifth session of the 12th National People's Congress in December 2016,which was formally implemented on January 1,2018.Judging from the existing content of the law,China has basically established an overall framework of environmental tax system.In order to give full play to the effect of environmental protection tax,which is an economic incentive environmental regulation tool,it is necessary for us to proceed from two dimensions of theoretical research and empirical research.And on the basis of completely sorting out the theoretical basis of environmental protection tax law,we should inspect the effect of the implementation of Environmental Protection Tax Law in the last year and the problems exposed,and employ comparative research method.In order to improve the legal system of environmental protection tax in China,the legal system of sewage discharge tax(environmental protection tax)in the countries of the European Union is studied and the problems existing in the legal system of environmental protection tax in China are explored.The thesis is mainly divided into five parts.First and foremost,the introduction mainly explains the background of the topic,the significance of the research,the status quo of research at home and abroad.The second part defines the related concepts of environmental protection tax,and the system of environmental protection tax and fee in China.The history of development has been sorted out,and then according to the contents of the Environmental Protection Tax Law,the legal system of environmental protection tax in China has been analyzed from the aspects of taxation authorities,taxpayers,taxation scope,tax base,tax rate and tax revenue.Then,the third part is based on the comparative study of the legal system of environmental protection tax at home and abroad.From the perspective of international comparative study and analysis,several representative countries of EU are selected,including the scope of application,the basis of tax revenue,the design of tax rate,the implementation,management and employment of tax and fee.The international comparative research and analysis have been carried out in order to explore the shortcomings of China's environmental protection tax system through international comparative research and analysis,and to summarize the institutional arrangements that can be used as a mirror in extraterritorial legislation.In addition,in the fourth part,the main findings obtained through the comparative study of international legislation are closely connected.Based on the basic theory of environmental protection tax(sewage tax)system and the empirical study on the implementation of environmental protection tax in China,the problems existing in the legal system of environmental protection tax in China are analyzed,and it is found that it is difficult for the tax authorities to cooperate with the legal system of environmental protection tax in China.The problems of large system,narrow scope of tax payers,narrow scope of tax collection,insufficient incentive effect of tax base,low amount of tax rate stipulation,incomplete preferential measures of tax revenue and unclarified use of tax revenue are discussed in the fifth part.Last but not the least,the ways of improving the legal system of environmental protection tax in China are explored emphatically.