The Research On The Legal Problems Of Our Country's Eco-tax Expenditure

With the development of economy, industrilization and civilization, environmental population has become outstanding. Environmental population has become one of the key elements of sustainable development of our country's economy. Chinese government has made resources saving and environmental protection one of its basic national policies over the long run. The 17th CPC national congress aslo put forwards that"We should enhance energy resource conservation and ecological environment protection, strengthen the ability of sustainable development .""We must put the construction of resource conservation society and environment harmony society on the prominent position during we pursue the industriallzation and the modernization developmental strategy , carry put to each unit, each family."Furthermore, building a resource-saving and environment-friendly society, environmental policy innovation is urgent need, the improvement of tax policy and tax system is one of the most imperative aspects on the innovation of environment policies by request of harmonious society.Actually, the complete environment environmental taxation hasn't been built in China now. China's taxation to protect environment is mainly in the form of tax expenditure, scattered in a number of taxation, that is what we called eco-tax expenditure. At present , China's eco-tax expenditure is lack of the concept of cost analysis, the form of the eco- tax expenditure is single, lack of coordination with other means , implementation and management is out of place. Thus lead to the funtion of environmental protection of eco-tax expenditure is weak, it unable to provide positive incentives and capital accumulation on protection and rational utilization of resources. It's unfavorable to not only economic pattern transformation from expansive-oriented to intensive-oriented, but aslo health and stability of economy development. In this satuation, consummating our cuntry's tax expenditure policy is urgent needed. The article through introducing our country's eco-tax expenditure system, and the necessity to perfect our country's eco-tax expenditure, use the method of historical analysis, comparative analysis, empirical analysis introduced other counteres'eco- tax expenditure, it summarizes the experience that our country's reform needs. The paper analyzing the problems which exist in our country's eco-tax expenditure system in detail, raise the idea about consunmating our country's ecology of tax expenditure, including consummation eco-tax expenditure system,establishing the independent environment tax systenm,realizing the eco-tax expenditure by law and achievie the norm management of the eco-tax expenditure.