Research On The Problems And Countermeasures Of Ecological Taxation In China

The ecological environment is continuously deteriorating, resources are being seriously wasted, soils are wasting away, water and air are polluted in varying degrees .Developed countries shift their wastes to the developing countries. Green barrier is gradually an important means for the developed countries to restrict developing countries .In this situation, there is no specific eco-tax in our country, except a few tax expenditures in favor of environmental technology and investment in the consumption tax, value added tax and corporate income tax. The consideration of environment protection is not enough. A lot of problems exist. Although the emission charge system has developed for more than twenty years and has achieved lots of results, many problems still exist. Thus we need to study the eco-tax system in-depth and impose environmental protection at a proper time.At the same time, we have the basic conditions of introducing environmental protection system, such as externality theory, public goods theory, sustainable development theory and good policies and laws. They offer powerful supports of theories and laws. Some foreign countries especially the OECD countries offer valuable experiences of their own achievement an problems. We should positively build our eco-tax system on the basis of learning from foreign countries.This paper includes six parts. The first part represent the topic background, research significance and problems. The second part is the relevant theoretical analysis including emergence, development, connotation and basic theories of the eco-tax . there is an conclusion that the eco-tax is the most powerful means to protect environment. The third part is status and problem analysis, and every eco-tax's practices and relevant problems. The fourth part practice and experiences in the Taiwan and foreign countries, and impact for our eco- tax system's construction. The fifth part is the specific concept of implementing our country'seco-tax system. In this part, there are guiding principles, elements designing, specific tax'sreform ideas and relevant problems. The sixth part is the conclusion. This paper uses methodsof empiricism and norm, introduces concrete ideas about constructing our country's eco-taxsystem on the base of basic conditions. I believe that it has the significance of guiding thepractice.