The Research On The Construction Of Environmental Taxation In China

With the continuous development of the global economy, the global environment has been deteriorating, and global environmental problems have threatened the survival and development of all mankind. In the 21st century, many developed countries are increasingly using eco-tax, green tax and other especial taxes to protect the ecological environment. In the process of building a moderately prosperous society, China gradually has realized the importance of environmental issues. Report of the Seventeenth Party Congress clearly pointed out that we must adopt an enlightened approach to development that results in expanded production, a better life and sound ecological and environmental conditions, and build a resource-conserving and environment-friendly society that coordinates growth rate with the economic structure, quality and efficiency, and harmonizes economic growth with the population, resources and the environment, so that our people will live and work under sound ecological and environmental conditions and our economy and society will develop in a sustainable way.In recent years, China has increased environmental protection efforts. However, the system of the compatible scientific development for environmental protection is not perfect. Obviously, the use of taxation to protect the environment is very necessary. The introduction of environmental taxes could finance specific environmental costs. The role of environmental taxes could play the role of "Double Dividend". China can use economic means to eliminate the external un-economy, in the meantime, take advantage of tax tools to stimulate the external economy and reduce the tax burden of the enterprise which meets the environmental requirements. This paper will talk over issues on environmental protection from the tax systems perspective, ways, methods and means of solving environmental problems,, and analyses the important role of tax in this field with harmony society and the important thinking of the scientific development concept. This study will help us to enrich tax theory, improve the system of tax theory, open the vision of researching tax theory, and also have an in-depth study of tax policy.This article consists six chapters, articles, the general idea is to ask-analyze-solve the problem. The contents of each chapter are as follows:Chapter 1 is the introduction, which introduces the research background, theoretical and practical significance, the main innovation and inadequate. Then I give a brief review of the literature on domestic and international environment and the environmental tax.Chapter 2 introduces the theory of the establishment of environmental taxation. Firstly, I introduce the concept of environmental-tax, and define the concept which this paper would study. Then I focus on construction of the theoretical basis of environmental taxation and discuss the reasons of levying environmental-tax and the effects on environmental-tax. At last, the comparison between taxation and other environmental protection means shows the need to build environmental-tax.Chapter 3 introduces experiences and enlightenments of the developed countries on environmental-tax policy. Based on the analysis of environmental taxation characteristics of the existing developed countries, it come to what we can learn from their experiences.Chapter 4 analyzes the background of building China's environmental taxation system. I clarify the necessity to build environmental taxation and evaluate the means and the effectiveness to the current environmental governance. Finally I show the practical significance of building environmental taxation in China.Chapter 5 focuses on China's current environmental taxation. It mainly describe China resources and environmental protection taxes which played a role in macroeconomic regulation and control, and give an evaluation of existing environmental taxes at the taxation system and the specific tax point.Chapter 6 puts forward building overall framework of China's environmental taxation, the principle of the construction environmental taxation which we should follow. I indicate the thoughts of environmental taxation reform suitable for China's actual conditions and the implementation steps of the "progressive" program.