Legal Thoughts On China 's Environmental Protection Tax

Nowadays, with the rapid economic development of China, the environment problem is increasingly serious. However, the destruction of the ecological environment, has hindered the pace of China’s economic sustainable development. Only to improve China’s environmental protection tax system, can be in accordance with the tax law. There shall be in accordance with the tax code. With the tax law applied, violations of the tax law shall investigate, to break through the institutional obstruction of economic sustainable development. The Environmental protection law only regulate more than the national or local to pay the prescribed standards for pollutants discharge. Apparently, conform to the standard of emission pollution, the pollution degree is smaller. However many sources have a cumulative effect to meet discharge standards of much emitter discharge at the same time.It can cause serious environmental pollution events far beyond environmental capacity. So it is necessary to conform to the standard of discharging behavior and impose tax.Prevention and control of the 12th five-year plan is put forward. To select the onerous.technical standards of environmental protection tax and gradually expand the scope. The third plenary session of the eighteenth requirements to promote the environmental protection tax. 2015 of the government work report also put forward, to do a good job of environmental protection tax legislation related. Although some tax in our current tax system involves the content of environmental protection. Such as the consumption tax, resources tax and vessel tax.For a long time, our country have less tax against pollution, namely in the true sense of environmental protection tax.In June of 2015, China unveiled The People’s Republic of China environmental protection tax (draft) to the world. The new taxes on following the footsteps of the policy, also brought great controversy. People from all walks of life feedback the different idea to the blockbuster information.Many countries of the environmental protection tax levy history than for a long time in China.The environmental protection tax system is superior to the existing laws and regulations in our country. We can combine the situation of our country’s legal system, economic level, selective learning and absorbing the design of the tax law of other countries.From the environmental protection tax law on the legislative agenda, to the environmental protection tax law (draft) published. The environmental protection tax legislation, will fill the blank of the tax system in our country. But the new tax and legislation, will inevitably face different voice, also need to be constantly revised and perfected.