Study Of Imposing Ecological Tax In China

In the past year,the global frequented extreme weather events.The British suffered the most severe weather since1976caused the fish into death like doomsday.Scotland encountered sandstorms and farmland change "beach".America Death Valley suffered ultrahigh temperature and tourists could Fried Eggs on the stone.The Australian high temperature led to disaster, parts of the thermometer broken table. Japan suffered heavy snow hit and the snow over5meters buried part of the housing and so on. Over the past year,the extreme weather in our country also showed a trend of increasing.The high temperature constantly refreshed history record.Earthquake,flood occured mercilessly.Drought induced farmers drinking water and crop failure.These climate disasters infest most areas of our country frequently.According to the National Meteorological Bureau,China’s average haze days of this year has hit a record52years.The human is facing a more and more serious ecological environment situation,so the improvement of the ecological environment and the protection of natural resources has become a common concern all over the world.Since the reform and opening up, China’s rapid economic growth mainly relying on large amount of the resources and the environment factor,is a kind of extensive economic growth mode,and the resulting problem is serious shortage of ecological resources value compensation,leading the environmental problem very prominent.How to use a variety of means,particularly tax means to improve the ecological environment,so as to avoid the old road of the western countries "treatment after pollution",promoting the sustainable development of social economy,is an important topic in the construction process of socialist market economy.Environment is a kind of public resources,so we can not define property rights.But the pollution of the environment is a typical "market failure",which produced the"external diseconomy"will affect our living environment as well as our offspring.Demonstration the levy of ecological tax by ecological environment value theory,externality theory,public goods theory and double dividend theory,to coordinate environment and economic development,has the profound practical significance in China.Foreign legal system concerning environmental protection has several decades of development and has gradually formed a relatively complete system of environmental tax,which the externalities and public goods theory is the theoretical foundation-Especially since the1990s,the ecological tax is widely used in the world.ParticuIarly performance is the organization for economic cooperation and development (OECD).Practice of Western countries has proved that using tax means to strengthen the protection of the ecological environment has significant economic and social benefits and ecological benefits.From a global perspective,the ecological tax revenue accounted for the proportion of total tax revenue is increasing gradually.The ecological tax system of the country gradually presents the trend of standardization and internationalization.Environmental protection has always been a basic national policy of our country and using tax measures to improve the ecological environment also has20years of history.But the related environmental measures is only scattered in the relevant taxes, having not really set up a perfect ecological tax system,to effectively protect environment and efficiently use resources.And on the range of collection,the collection method and the tax effect has many deficiencies,which does not meet the requirements for the tax system construction under the market economy.Therefore,in consideration of the world situation,drawing lessons from foreign successful experiencethe to establish the ecological tax system in line with China’s national conditions,has important practical significance for the coordinated,sustainable development of society and economy.