Legal Consideration On Imposition Of Environmental Taxes Upon China's Coal Mining

China relies heavily on coal as primary energy. Coal is the main source of fuel and power ofthe industrial sector, is also an important chemical raw material and civilian energy, as well as animportant export commodity. China is in the process of industrialization and urbanization, whereenergy demand is still in high demand period. With rapid economic development attendant, Coalmining has given rise to growing problems such as unavoidable environmental pollution, seriousresource consumption. Considering China's development and international obligations, how toreasonably arrange for its coal production and consumption, improve environmental quality,without affecting the speed and scale of economic development, has become an important issue.Environmental taxes in the developed countries have decades of history. No matter itsfundamental theory, its legal system, its implementation, or other implemental policies such as taxpreferences and tax reduction are rather complete and mature. In contrast, China's environmentaltaxation research is still in its infancy. The environmental taxation is not suited to the nationalconditions and can not reflect the conditions of the environmental resources. In addition, itsregulating ability is also poor. Aiming at the problems of the serious depletion of natural resources,environmental pollution and ecological damage, it is urgent to establish an environmental taxsystem which is fit for our environmental resources..On the basis of the research on environmental taxation home and abroad, starting from thepresent situations and problems of the environmental taxation of Shanxi coal industry, this paperdiscusses the construction of the coal environmental taxation in China. It gives a two-stepsuggestion for a better coal environmental taxation. One is to integrate variety charges of theenvironmental pollution into coal environmental taxation; then, to integrate the revised coalresources into coal environmental taxation.The first chapter introduces the background of the coal environmental taxation the mainresearch routes of the paper and innovative points.The second chapter discusses the present production situation of Shanxi coal industry and thetypes of environmental taxes and their implementation.The third chapter focuses on the definition of environmental taxes and their legal property,making clear of the concept of environmental taxes and their theoretical basis.The fourth chapter introduces the implementation of the foreign environmental taxation andthen discusses the enlightenment to China's environmental taxation. By analyzing the necessity andfeasibility of the environmental taxation implementation in China, considering the multi-factors ofeconomy, environment, and policy of a county, it suggests that China should not copy exactly the western model of environmental taxation.The fifth chapter, on the basis of the analysis of Chapter four and the present implementingsituation of the worldwide environmental taxation, proposes the specific measures forenvironmental taxation.