The Determination Of Environmental Tax Base

With the rapid development of China's economy and population increasing, the environmental pollution has become increasingly critical situation, the environment has become a major bottleneck to the constraint harmonious and sustainable development of China's economy,in order to coordinate the relationship between economic development and environmental protection,using the environmental taxes to solve the environmental problems is a effective economic instrument, which is reflecting the use of tax measures to promote environmental protection and the new thinking to achieve sustainable development. Environmental tax is an fair and balanced emphasis on economic benefits and economic policy instruments,which is in order to achieve environmental protection and economic development, The designed difficulty of environmental taxes is how to determine the environmental tax base.Environmental tax base as an environmental tax system, playing an important factor in how to determine scientific and reasonable environmental tax base, which is an important issue need to be solved in practical operation of environmental tax system, the focal point of the structure is related to environmental tax rate levied on other related issues.How to determine the environmental tax base related to the purpose of environmental taxes,which is an collection and improve the environmental basis for constraining factors impact of environment-related industries, environmental protection and economic development for the coordination of great significance.How to determine environmental tax base need to consider the external environment, social environment factors:environmental taxes and changes in distribution of tax sources, tax revenue, environmental taxesand national environmental policies; In addition, It is also needs to correctly grasp the environment in the whole tax structure of environmental taxes and taxed, the tax amount and tax relations. How to determine the environmental tax base in addition to considering some of the internal and external factors, and practical operation in policy development,it is needs to follow some basic principles to ensure the tax base reasonable and scientific.Based on the basic principles of environmental taxes and environmental tax base, determine the environmental tax base should be followed as the core principles of environmental protection, environmental protection industry to focus on theprinciple of tax neutrality and the principle of integrating environmental benefits.At present, government has imposed an environmental tax on the agenda, how to determine the environmental tax base is the more critical issues.As environmental tax base Affected by the environmental tax revenue sources and changes in distribution, environmental taxes and tax revenue impact of national environmental policies and environmental taxes, so in China to determine the tax base should be based on economic conditions around the implementation of regional environmental differences between the tax base; specific to the environment, tax baseidentified security practice should also note that the tax base to determine a more reasonable, which requires the assessment of environmental tax base; implementation of environmental tax base to plan and the implement environmental economic development.