A Study On The Legal System Of Environmental Tax In China

The vehicle possessing quantity in China will be more than 200million until 2020, and it will consume more than 300million of refined oil, which will be cause serious environmental issues. As a result, how to handle with vehicle exhaust pollution is imminent. Foreign motor vehicle environmental tax had formed a mature system in tax design, tax incentives and other aspect. However, China’s environmental tax system is still in its infancy. And so far, there is no Integral environmental tax law which is in regard to regulate of mobile sources. From China’s basic national conditions, on the premise of without affecting the burden of public revenue adjusting motor vehicle emissions taxes, reducing the vehicle exhaust pollution and improving the environmental quality are important issue facing the country. Our country can learn from foreign countries’relevant legislation to accelerate and complete tax law system of motor vehicle environmental. the paper consists of four parts.The first part describes the concept and basic theory of tax law system of motor vehicle environmental. The tax law system of motor vehicle environmental is general legal norms,which is adjusted from purchase to use taxes,tax incentives of environmental tax relations. But its basic theory of motor vehicle environmental tax law system includes not only the economics foundation which is composed of the external economy and public goods, but also the legal basis which is composed of environmental tax fairness and justice, environmental taxation moderately rational and optimizing the efficiency of environmental taxation.The second part comparatively studies foreign motor vehicle environmental tax. This part mainly introduces the developing status of motor vehicle environmental tax of German, American, British and Danish, as well as foreign motor vehicle environmental tax gradual adjustment to China’s legal system, reasonable tax structure, fair and appropriate taxation, differences in effective tax rates, tax green base integrated and tax incentives feasible revelation.The third part analyzes the current motor vehicle environmental tax law system. In order to grasp of the actual vehicle environmental tax system development, we should first introduce our current motor vehicle environmental tax law system; Second, we analyzes the existing motor vehicle environmental tax law system and overview the main problems, such as the irrational tax structure, the insufficient degree of green and the displaced tax incentives.This part is about improvement of motor vehicle environmental tax legal system. First, we introduce our existing comprehensive motor vehicle environmental tax laws, social and economic conditions, and secondly, we discuss the legal system of motor vehicle environmental tax basic ideas; Finally, the perfect vehicle environmental tax elaborated the specific content of the legal system:China’s vehicle environmental tax basic elements includes the legal system, legal system, vehicle purchase tax, motor vehicle tax legal system, the legal system of fuel tax and tax incentives legal systems.