The Research On The Environmental Taxation Systems Of Our Country

With the economical development of the world, the environment which human being have being depended on is deteriorating day by day. Although more and more countries recognize the importance of the environmental protection, as to the differences of methods and measures for protecting the environment between these counties, how to protect our environment effectively is also a big problem. As is well known, reasonable system is helpful for the implementation of policy. Recently, our country has being paid more attention to the protection. Undeniably, there are many defects in the way of environmental protection, such as the shortcoming in environmental taxation. Therefore, it is imperative for us to establish the environmental taxation system in order to make the policy of environmental protection completed. The environmental taxation systems of many other countries are prefect, while that of our country is blank. According to the rules of WTO, the member of WTO must make their law perfect. From 2001,it is 7 years since our country became a member of WTO, but our country have not played important roles in environmental protection. According to the rules of WTO, if our country neglects the legation of environment, many abroad enterprises which maybe cause a lot of pollution will influx our country, and make the environmental situation deteriorated and take away our resources. Therefore, it is high time to establish the environmental taxation system. The author consults many advanced experiences of developed countries and some international organizations, and completes the environmental taxation system in China from various aspects through combining with the situation of our country. Firstly, the author distinguishes the scope of the environmental taxation, and sees about the environmental taxation legislation, and put forward reasonable suggestion from macro-micro viewpoints. Then, there are four concrete measures: impose the pollution tax, make recourse taxation perfect, and other kinds of tax Furthermore, the edit of other correlative policies are also paid more attention in order to make them keep up with the system of environmental taxation. The circle of global ecosystem is not controlled by national boundaries and ideology. The economical development of every country affects global environments. Therefore, every country should respect dominion and differences; and strengthen cooperation. From referencing the successful international experience, the author constructs the system of environmental taxation for our country.