On The Reform Of The Charging System In China

The pollution-discharge fee system is an important part of the environmental laws, which is closely related with the pollution control and the coordinated development between environment and economy. However, comparing with the speeding of the economic system reforming and the perfecting of the market, the legislation of the pollution-discharge fee system seems under developed. Many disadvantages are showed in the implementation process. Thus, some scholars believe it can't meet the need of the present market economy in China and it should be changed into pollution-discharge taxation system. According to the current situation, it's still necessary to keep on putting the pollution-discharge fee system into force. Since the time to carry out the pollution-discharge taxation system is not ripe yet, and it will take a long time to build the pollution-discharge taxation system, it is doomed to be done step by step. Thus, while the fee system is being carried on and reformed, experiments on taxing some specific projects can be done. It's a good way to fit in with the need of China's national conditions with predictability.This essay consists of the four parts.The first chapter is about the theory of pollution-discharge fee system. The author tries to explain the theory and the meaning about why pollution-discharge fee system is existed. First, the author exams the pollution-discharge fee system in some main developed countries. Their formation processes and present situations set examples for China. Second, the author analyzes the theoretic foundation, mainly about environmental resource value, external diseconomy and pollution damage compensation. Finally, the author introduces the function of the system.The second chapter analyzes some example. By analyzing the situation of pollution-discharge fee system, the author presents some problems, like the low standard of the fee, the big resistance, incomplete items, complicated process, the high cost, the dumb standard and less consideration of the area economy development. The author then analyzes the possible reasons.The third chapter is about the targets and ways to reform the pollution-discharge fee system. The author gives the direction of perfecting the reform of the system, which is based on the exsist ing situation. First, the aim of the reform is well defined, that is, to improve the quality of environment and promote economic construction so that the reform of fiscal system can be advanced and the efficiency of the government can be increased. Second, the directions of the reform are given. The author mainly talks about protecting the construction of the system and the fee, and reforming the environmental tax. Third, the detailed designs are presented.The fourth chapter is about the attentions should be paid to some problems. They are how to deal with other environmental economy methods, cooperating with different departments, inject strong technology, and manage the fee resonably.