| With the rapid growth of economic, the environmental pollution and environmental damage of China has been very serious. In order to achieve the sustainable development of the economy environment of China, there must be an effective measure to curb the environmental pollution and environmental damage. Currently, the implementation of the sewage charging scheme which has been worked more than 30 years in China obviously can not meet the configuration of today's energy-efficient, low-carbon environment-friendly society. Since Pogo put forward the "Pogo tax" the tax was considered to be an effective measure to regular people's behavior to control environmental pollution. Therefore, the sewage system of charges must be reformed. The best way is to choose a more rigorous and more standardized form named pollution taxes.The charging system has its disadvantages, it is necessary to use "tax" to control environmental pollution, by comparing several other means it is necessary to make the introduction of pollution taxes. The introduction of externality theory, public goods theory, theory of sustainable development and environmental rights theory provide theoretical support, foreign experiences in pollution tax also make its feasible to introduce the pollution taxes in our country. Implementing the environmental tax system must be integrated with our conditions and also according to the tax law; then we can construct the legal system of China's pollution tax.The pollution taxes should be carried out gradually. "Tax reform" can not be achieved immediately. We should draw up scientific and rational way to carry out the "tax reform" such as standards, tax base and tax rate and also collection procedures. Then gradually realize the aim of reform of "fees" to "tax". Although there must be some difficult but by learning from advanced experiences of foreign countries and the reasonable system design, I believe that pollution tax system would be worked on solving the environmental pollution issues. |
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