Construction Of Environmental Taxation System And The Applied Research

Since Arthur Cecil Pigou proposed " Pigou tax", the tax has become adjusts people's behavior, thus achieves the protection environment the goal one important method. Presently, our country resources destruction and the environmental pollution question are quite stern, must achieve the China cross-century environmental protection policy goal and the sustainable developmental strategy, must depend upon the tax this effective economical method. But, our country has not established in the true significance the environmental taxation system.This article take" The Construction of Environmental Taxation System and the Applied Research " as a subject, mentions from the environmental tax basic concept, in under the environmental tax rationale instruction, profits from OECD country environmental taxation system experience and spends the policy to our country and the environment correlation tax to carry on the analysis in the foundation, in view of our country at present national condition, proposed our country implements the environmental tax the basic conception, begins levying taxes the environmental protection tax, establishes and consummates our country environmental taxation system.The full text divides into four chapters, approximately 40,000 characters, paper main content and logical organization as follows: The first chapter 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, after the achievement the article writing foundation.Second chapter carries on the outline to the environmental tax , this chapter from the discussion environmental tax concept, the content and the characteristic embarks, in detail elaborated the environmental tax rationale: Exterior theory, public goods theory, dual dividend theory and legal science theory basis.Third chapter, the system analysis and elaborated our country and the environmental correlation tax spends the policy the present situation, thoroughly has analyzed the present each concrete Tax type center related environmental resources conservation tax system, unifies our country at present the environment resources present situation and the economical, the social development tendency, points out its deficiency, thus draws the following conclusion: In our country present tax system structure lacks special system the environmental protection tax, also lacks the systematic characteristic and the scientific nature with the environment resources related tax preferential measure; Although the environmental protection method entrusts with dumps pollutants certainly to collect fees by compulsory, but among them accommodates quite scattered, regulative dynamics is not big, drafts gives the bilateral right duty also certainly not to be clear about, the existence charge standard somewhat low, levies the scope excessively narrow, the fund use overall validity worse and is insufficient and so on with other correlation environmental law system between coordination a series of questions, causes the environmental protection the goal to realize with difficulty.Fourth chapter was this article core are partial, analyzes has introduced the environmental taxation system in our country the rationality, had determined the establishment environmental tax basic mentality, proposed established and consummates our country environmental taxation system four concrete tentative plans: One, improves the present fee-levying for pollution discharge, the direction is levies specially dumps pollutants the tax; Two, consummation present and environment correlation tax system; Three, begins levying taxes the new link bonded Tax type; Four is further consummates the environmental tax the collection system, the author in the model overseas environment tax system foundation, proposed our country implements the environmental tax the basic conception, involves the environmental tax the taxation content (including taxpayer, Computation tax basis, Tax item, tax rate and so on), environmental tax aspect and so on collection, establishes our country environmental taxation system the necessary measure, then forms constructs our country environmental tax system the system. The paper finally objectively elaborated"the dual effect"in our country serviceability, and briefly put forward our country environmental tax legislation proposal. As the government macroeconomic regulation and control one method, the green tax revenue needs to want to play the role well, must with other economic policy close coordinations, alone depend upon the green tax the function obviously to be unable to achieve the protection environment the goal, constructs our country the green tax law system, needs the entire social and the all legal expert joint effort.