Reform Study Of Environmental Taxes From The Perspective Of Transform Administrative Fees Into Taxes

The environment is one of the necessity for human survival.Without proper protective system,it would be unrestrained consumed for its “non-competitive” and “non-exclusive” as public goods,which leads to environmental degradation and resource exhaustion.The importance of environment first came up with the 18 th National Congress of the CPC and reiterated on the 19 th National Congress.Sewage Discharge Fee and Tax are two major ways for pollution regulation by our government.From fee to tax,the government's option varies with the time.The paper stated briefly the problem of transform administrative fees into taxes on the basis of tax and fee theory,externality theory and the author's actual work in the tax bureau.With literature research and the summary of Chinese and foreign practical experience,the paper studied Wuhan's sewage fee reform as the environmental tax,analyzed the problems in our environment fee to tax reform through statistical analysis of its change characteristics and reasons.Furthermore,the paper run a deep analysis from halfway reform,incomplete taxable items,distributive rights of tax yield and other two points of view,and put forward with deepening reform dimensions,adding taxable items,strengthening cooperation between environmental protection department and tax authority,introducing third party testing organization and broadening applications of tax yield,so as to optimize the reform of environmental tax system.