Analysis And Design To Levy Air Pollution Tax In China

In recent years,environmental pollution has become a widespread concern across the globe.The impact scope and the difficulty of treatment has been let ther governments deeply troubled.Every country pays more attention to the environmental pollution.For external:strengthening dialogue and cooperation with other countries in environmental protection;For interior,countries one by one introduces the environmental tax as the necessary financial means to raise funds for pollution control. Same time, through taxation to guide the behavior of taxpayers in economy, and ultimately to achieve the purpose of improving the quality of the environment. My government also made efforts to prevent further aggravating environmental pollution, not only greatly increasing investment in the anti-pollution but also through the establishment of appropriate rules and regulations to give policy support. In view of lacking special taxes for environmental protection and some tax policies about environmental pollution are also scattered in such as resource tax, consumption tax, corporate income tax and other taxes, our academes appeal to follow the example of other countries, through the introduction of a special environmental tax in order to change the situation of a single relying on administrative means to resolve the pollution problems. Therefore the discussion of the introduction of environmental tax revenue in our industry is already a hot topic. Considering different forms of environmental pollution has a different generation mechanism and showing different characteristics.This article is for air pollution research, through the six chapters of the arrangement of contents, On the basis of atmospheric pollution's own characteristics, as well as the assessment of existing pollution control measures,then discuss the necessity and feasibility of setting up the environmental taxes.