Thinking On Construction Of Environmental Tax System In Cnina

With the rapid development of economy and the rapid progress of urbanization and industrialization, environmental problems are becoming more and more serious in China. Environmental protection has become close attention to the sensitive and international topic. For the past thirty years since China' opening-up and reform, China's economy maintains a rapid growth. It is an extension growth which depends on environmental pollution and resource loss. Unreasonable utilization of natural resources and resources loss will cause environment worse. To construct socialism market economy system, it is important to build ecological civilization, sustain the coordinated and efficient development of the economy and avoid"Pollution First, Treatment Later"by different ways. The environment tax is carried again schedule during the two sessions in 2010. Now China is holding the whole nation two meetings in 2011. And people pay close attention to environmental problems investigated by website of the People's Daily. Half of them believe that it is necessary to have environment tax. And they think environmental problems have a decisive influence on economic sustainable development. The Director of the Market and Resources Analysis Research Center for Energy Research Institute pointed out that energy-saving emission reduction work bears fruit during the Eleventh Five-Year period in answering. And he said it would be better by more economic and marketing control, like environmental tax during he twelfth Five-Year period. Scheme of environmental tax already initially took shape designed by Ministry of Finance, State Taxation Administration and Ministry of Environmental Protection. From the text of the scheme, environmental tax is called independent tax. So Environmental Tax is necessary and compulsory. There are five chapters in this paper. Firstly, the paper bases on environmental and tax theories, proposes the environmental tax definition, analyses the characters on environmental tax and summons the necessity of environmental tax. Furthermore, compared with foreign environmental tax system and drawn lessons from developed countries, the author gets the flaws of the environmental tax system in China. In this paper, it mainly describes the current situation of environmental tax system and charges, and then analyses the environmental functions of environmental tax. Finally, it gives some suggestions on constructing environmental tax systems in China and proposes the solutions for difficulties. Through analyzing environmental tax theories and policies, try to form the thinking on environmental tax system in China.