Study On Perfection Of Law Of Environmental Taxation

Environmental tax is a kind of new tax that has financial and environmental effects differing much from traditional tax.While thoughts of environmental taxation occurred and was applied,it was not named with environmental tax,also it didn't come into an organizational framework. Environmental tax was not a creation of Pigou,it proceeds from the unborn scientific summary.Instead of unilateral exterior theories, the theory of sustainable development is the basic academic basis of modern environmental taxation,which the past researcher would not like to admit.To a large extent that is because the basic use and protection of environment is not clearly understood.â'ˆCost of the environment-basic basis of using and protecting environmental resources, not" to environment of" fact or behavior.â'‰Sustainable development- basic academic theories of the environment tax. Differing from the exterior theories that emphasize on the development of the economy, the theory of sustainable development emphasize the coordinate development of economy, society and environment.Traditional use of resources makes hollow phenomenon that doesn't agree with the request of sustainable development.The destroy of eco-environment of China and the population problem is the result of development idea during 1950s and early 1990s,which is against sustainable development and more difficult to conceive environmental taxation law system.The current taxation in China was reformed in 1994,and resources tax is the only environmental tax in strict meaning.Remarkable is that China has owned some taxs related to environment,including consumption tax,the fixed aaseting investment direction regulating tax,the city maintenance constructing tax,the town land usage tax and farmlands taking up tax,etc..Although these taxes rarely consider the environmental factor,they have already provide certain economic incitement and funds for the environment protection.The environment taxation of the west nation is mostly divided into three stages:â'ˆ(1970s-1980s)the embryo of the environmental tax,according to"pollute burden"principle.â'‰(1980s-middle 1990s)category of environmental taxes increases.Its function synthetically considers the incitement and public finance.3.(middle 1990s-)quickly development of environmental tax.Many nations carried on comprehensive"green tax system reform"for the implement of sustainable development.The thesis introduces the environmental taxation specifically about Denmark,Holland,Sweden and the United States.It researches and analyzes the effects and characteristics of the four countries .Get several experiences of environmental taxation advanced countries carrying out the tax law system.Now our country hasn't set up complete environetal tax system,and the development of the environmental taxation is in the start stage,during which the following problems exist:1.Lack of environmetal tax2.Resources tax is still not perfect,which collecting scope is too narrow,accounting is not reasonable and the unit amount is too low.3."Green turn"of consumption tax and mobile care tax is not enough.4.Environmental protection measures within current tax system are scattered and lack of stability.During the thinking of perfection of environmental tax law in China,China needs to consider the responsibility that can't evade as the biggest developing country in the world,as well as the entry-level stage of China that distinct with the developed countries.Perfection of the environmental taxation in China can't accomplish in one move,but should push forward gradually according to the mode of"odd pieces knock".So perfection of law of environmental taxation shoulders heavy responsibilities.