The Theory And Practice Of Environment Tax And The Application In China

The environmental protection is an important content of the economical, social, the population and the nature sustainable development, also is an urgent topic in front of humanity. The environmental protection is whether effective, not only relates this generation of person's survival and the development, is closely linked with descendant's destiny. In recent years, the various countries was favored in use of economical methods to protect environment, but the environment tax was one of them. The tax is an important method of national regulation, and through tax to material interest redistribution, not only may guide the people to strengthen the environmental protection consciousness, moreover through the tax maximum the knowledge and the technical energy to play the role in this system. Along with our country to market economy system reforming and the sustainable developmental strategy in the national level establishment, how uses the tax method to improve economy, society's sustainable development, has become the government and the environmental protection department faced with the important practice question, also is an important topic in our research area.Under this background, this article take "the theory and practice of environment tax and the application in China" as a subject. Paper's main content and viewpoint arrangement as follows:The introductory remarks partially introduced the paper selected topic background and the research goal, the domestic and foreign correlations research situation as well as the research technique and the logical organization, have built the foundation for after article writing.ChapterⅠis the base of environment tax. This chapter embarks from the discussion environment tax definition and the content, in detail elaborated the environment tax rationale: exterior theory, public goods theory and sustainable development theory.ChapterⅡis the environment policy choice and the environment tax effect analysis. This chapter first introduce environment tax and the environment control, dumped pollutants the power transaction to make the comparative analysis, thus summarized the essential feature of the environment tax and its the superiority. After that has been making the basic analysis to the environment tax effect, including "the green substitution" effect and the fair effect, finally to the hypothesis environment tax effect has made the theory and the empirical analysis based on "the dual dividend".ChapterⅢis the OECD environment tax system practice. This chapter has briefly analyzed the OECD environment tax system development phase, then systematically introduced its environment tax system concrete content, finally objectively elaborated its environment tax system main characteristic and the implementation effect.ChapterⅣis the environment tax in our country application, also is the key point which this article studies. This chapter analysis and elaborate our country and the environment correlation tax spends the policy the present situation, and proposed our country environment tax basic conception above this foundation. This article believed that, our country implements the environment tax the basic conception by the implementation environment tax goal, the pattern, the tax system essential factor design, the concrete measure and the necessary measure these parts of constitutions.This article's innovation mainly manifests in following several aspects: (1) environment tax fundamental research angle. This article attempts under the exterior theory, the public goods theory and the sustainable development theory instruction, and carries on the comparative analysis to the environment tax with other environment policies, thus obtains levies the environment tax the superiority, and has made the foundation analysis to the environment tax effect ("green substitution" effect and fair effect) as well as the thorough analysis ("double dividend" effect), finally borrows the overseas data to prove indeed has "the dual dividend" the effect. (2) OECD environment tax system practice. This article studies the OECD environment tax system practice in the system above the foundation, objectively appraises its environment tax system the main characteristic and the implementation effect. (3) our country environment tax system constructing. In profits from the OECD environment tax system practice and to our country present with above the environment correlation tax system empirical description foundation, unifies our country at present the national condition, proposed our country implements the environment tax system the goal, the pattern, the tax system essential factor design, the concrete measure as well as the necessary measure.