Practical Experience Of Foreign Enviromental Tax And Its Implication

In recent years, China’s economy has seen a rapid development, but there bears many problems under this phenomenon, the biggest problem is the serious environmental pollution brought by rapid economic development. In other words, China’s rapid economic development is taking environment pollution as a major cost, Rough type of economic growth brings the deteriorating environment. If it is not timely treatment, it will not only bring economic losses, but also cause serious physical and psychological harm to the residents. Different means such as legal, economic and administrative plays a different role in protecting the environment. But the practice of environmental governance in the world shows that the main means to solve the environmental pollution is determining the tax on pollution behavior from the height of the law. In other words, we should set up the environmental taxes to constrain the behavior of environmental pollution so that we can achieve the purpose of protecting the environment. China has yet not set up the environmental taxes, combined with few relevant laws and the existing taxes and charging system played a relatively limited role in environmental protection, While the foreign started earlier in theoretical and practical aspects of environmental taxes,they summed up many well-established practice experience of in the long term. Therefore, summarizing the environmental taxes experience in foreign countries is of great significance for China’s environmental tax building.Firstly, This paper take the foreign environmental tax practice as the main object and divide into three types from the perspective of tax decentralization, Namely centralized type, highly decentralized and moderately decentralized. we selected The Britain and France as a representative country in a totalitarian type Focusing on the environmental tax policies on energy and pollution; Select the United States and Germany as a representative country in highly decentralized type, Focusing on "super fund"、the German waste disposal processes and the German "waste-water law"; Selected Japan, the Netherlands and Sweden as a representative country in moderately decentralized type, focusing on the tax policy in terms of pollution and energy and Highlighting Japan’s "carbon tax plan" to reduce carbon dioxide emissions. Secondly, analyzing the defects in our current environment analysis tax system from two aspects(one is our existing taxes, the other is the "charging system")based on summarizing the features of foreign environmental tax, China does not set up environmental taxes at this stage, charge system cover narrow with low emission standards. Finally, Providing some inspiration for China’s environmental tax based on the experience of foreign environmental tax combined with China’s realities, China should set up the environmental tax and operate in coordination with other environmental instruments, so that we can build a complete system of environmental taxes to protect the environment, meanwhile, we should carry out "Tax neutrality policy" to Minimize impact to society from the environmental tax, it Also need to strengthen environmental awareness of the public’s Raising the awareness of environmental protection.