The Construction Of An Environmental Taxation System In China

To build an environment taxation system in China, it is essential to first appraise the existing taxation environment and the ecological functions and to build a new understanding of the Chinese traditional and contemporary taxation theories. Only on this ground is it possible to explore the possibility and necessity of introducing an environment tax to China. All these will build a wider and realistic background for the design of a Chinese environment taxation system.It is a trend of the tax reforms in western countries that taxes and fees are designed for the purpose and environment protection, ecology and greenism. The member countries of Organisation for Economic Co-operation and Development take the lead here. Therefore, this thesis focuses on a comparative study of the practices and innovations of the member countries of Organisation for Economic Co-operation and Development in terms of environment taxation and tax policies. the author tries to appraise their practices and further draws a conclusion that might be used as a reference to the development of the environment taxation system in China.Based on the analysis and description of the environment taxation. the thesis focuses on establishment and development of environmental taxation system. Since the protection of environment and the protection of resources are two basic indicators of sustainable development, the study of the effect of environment tax is done in these two areas. That is, the building of the tax system in the protection of environment and in the protection of resources. This paper puts forward six components in construction of an environment taxation system. Chapters 2,3 discuss general theoretical issues of environment taxation and environment tax for the purpose of Organisation for Economic Co-operation and Developmen's ecology. The last four chapters discuss the development of environment taxation in China. with a focus on the capability of environment tax to providing a theoretical and policy framework for the design of an environment taxation policy suitable for the sustainable development of China.