Research On Laws Of Administrative Collection Of Environment

Environment issue has been a common problem confronted by the contemporary world, and it restricts the development of economy and threatens the survival of human beings. And thus, every country is actively exploring an effective way which will harmonize survival and development. The practice in more and more countries proves that: the administrative collection of environment is an effective solution to this issue. Administrative collection of environment is a usual means in enforcing of environmental law, as well as an important specific administrative act. However, it is still blank in the research of administrative laws of environment in China. The administrative collection of environment contains environment fees and environment taxes, and is an effective means of solving the problem of environment pollution and destruction in contemporary China. However, the present administrative charging system of environment in China still has many limitations, and there is still no systematic and deep theory research on it. The implement experience of environment taxes comes from the developed countries, but there is no ready mode to apply as a result of the great difference in society, politics and economy between China and these countries. So, the writer points out that we should set up the administrative collection system of environment of Chinese character by taking such factors as economy standing ability, enterprise running system and region developing difference into consideration.In the first part, it firstly states the background of the task, the purpose and meaning of the research, as well as the present situation of the research. By the brief introduction we can get the conclusion that at present the administrative collection system of environment has not drawn enough attention in theory circles, and thus it is necessary to take the systematic research.The second part and the third part state the concept, characteristics, function and theoretical basis of the administrative collection of environment. By defining the above issues, it lays theoretical foundation for setting up the administrative collection system of environment which is in accordance to the state situation of China.The fourth part roundly states the present situation and limitations of administrative collection of environment in China. The existing problems of environment taxes are: the scope of taxation is too narrow, the amount if taxation is too low, the principle of taxation is unreasonable; in environment fees, there are also many problems, which exists in charging principles, charging standard, the use and management of the charged fund, as well as the implement of the charging system. So it is imperative under the situation to consummate the administrative collection system of environment in China. In the fifth part, the writer gives a brief introduction of the relative system abroad, of which, the scientific guiding thought, the reasonable legislation principles, as well as the complete content, provides new thinking means for the consummation of the administrative collection system of environment in China.In the final part, the writer puts forward several suggestions for consummating the administrative collection system in China. It states from the perspective of environment fees and environment taxes. The consummation of environment taxes includes consummating the present taxation system, levying the consumption taxes, eliminating the unnecessary allowance; the consummation of environment fees includes improving the present environment charging system, properly transforming "fees" to "taxes", strengthening the construction of the charging execution procession, as well as strengthening the propagandize work of environment protection. By doing this, it is expected to provide thinking means for the consummation of the administrative collection system of environment in China.