Environmental Protection Tax Feasibility Study

Human beings are facing more and more flinty challenges from eco-environmental situation. Improving the eco-environmental quality and protecting natural resources has became a focus and attracted the attentions of governors, sociologists, economists and the publics. Since 30 years of reform and opening, Chinese economy has kept developed rapidly. However, this development of economy has to depend on the large waste of the natural resources and damage of environment, which is an extensive growth rather than efficient development. It has caused serious lack of the compensation for the value of ecological resource and environmental problems becoming further prominent. It has become an important problem in the process of development of building socialist market economy in China that how to use various effective means, especially the taxation, to protect our ecological environment, avoiding to step the old way of'treatment after pollution'of the western developed countries with promoting the persistent and coordinate development of Chinese economy and building ecological civilization in a harmonious way. We can not define the property rights of environment because of it is seen to be public resources and goods. However, on the other hand, it will influence ourselves or our generation that the'external economies'caused by environment pollution. Environment pollution is a typical'market failure', which mainly shows in external phenomena due to'free riding'economical activities and the market imperfections caused by market distemperedness, over-cost and so on. This paper has discussed the start of environmental taxation of China and building resource-saving and environment-friendly society as the goal of ecological civilization construction by the use of eco-environmental value theory, public goods theory, and sustainable development theory and so on. In the competition between environment and economic development, it has profound practical significance and far–reaching historical significance for us to reach a balance between them.This paper has divided into five chapters, the overall idea of the articles is to find problems- analyze problems-solve problems. Chapter one: foreword. It is mainly about the background and significance of analyzing the topics, and then put forward the line of thinking, structure, methods, innovation and deficiencies of thesis research base on the overview of the status of environmental protective taxation development at home and abroad. Chapter two: the status and assessment of the current environmental protective taxation system of China. It introduces current system construction and analyzes the system limitation existence in our environmental protective taxation policies from two aspects which are the charges and taxes on environmental protection. And then it has been discussed about the form's option of environmental protective taxation in China. Chapter three: the analysis of feasibility of environmental taxes in China. In this chapter, It gathers the basic theory of the start of environmental taxation and analyzed the condition of it. Chapter four: international experience of environmental taxes. This chapter has showed us the advanced experience of taxation of foreign countries and analyzed the three phases of international environmental taxation development with summing up the advanced methods of representative countries. Chapter five: the system design of our environmental taxation. It has been separately discussed the general ideas (the guiding ideology) of the tax system design, the tax element of design and supporting measures of the start of environmental taxation.Two research methods have been used in this paper. Firstly, the combined method of empirical analysis and normative analysis, it has discussed the necessity and imminence of the start of environmental taxation by empirical analysis and the design ideas, elements enactment , the basic principle that should be followed and the effective measures of the environmental taxation by normative analysis. Secondly, the combined method of abstract analysis and detail analysis, this method has showed the theoretical and practical meaning of the introduction of environmental taxes by abstract analysis and through the practical analysis, finding the main limitable reasons of the system design combining with Chinese situation and putting forward the feasible recommendations with analyzing the current technological measures and management measures.In the design of environmental tax system, following the principle of'maintaining the macro-tax burden, avoiding double taxation', this paper has put forward the recommendations which includes the'tax reform'design in current charge system, making the resource tax become the important part of environmental taxation, adjusting the specific taxation items of this kind of tax and so on. Moreover, under the principle of classification collection, classification design and planning by stages, we should take different taxation methods which include taxation computation, taxation change with the amount and compound taxation to different objects and tax items. Due to the deficiency of the writer's knowledge, faultiness knowledge structure and limited understanding of economic model and the theory of pubic management, therefore, there are some deficiencies in the discussion of environmental protective taxation and tax system design.