The Empirical Study At The Comprehensive Tax Rate Section Of Chinese

The Chinese economy has taken place world-shaking change with the30years ofChinese Reform and Opening-up. However, the high energy consumption and high pollutioneconomic development model, resulting in the problem of ecological energy is “increasinglyacute”. As we know, abundant resources is the guarantee for economic development andpleasant ecological environment is the basis of survival for humans. The characteristic ofcurrent ecological resources protection policy in China is public administration.The specialecological taxation system has not yet been establish. The severe lack of funds problem of theecological environment protection management, lead to collecting ecologic tax beimperative.Rate is the socle of redistribution of government revenue that reflects thedistribution of benefits between the taxpayer and the government.Rate can impact ongovernment revenue and the tax burden of taxpayers directly.As we know, rate is the key tothe tax system.We probe into the design of ecological tax model range,from the factors as tax burden,employment, tax costs, tax benefits, cost internalization and regional ecologicalimbalance,and so on. The impact of tax burden presents reverse relationship on economicgrowth and employment.Tax burden make the negative impact to impede economicdevelopment through investment, consumption and savings. Tax burden of China at a higherposition than other developing countries, the effective tax burden was not much room toimprove. Economic development remains the main way to solve the employment in China,Tax on employment regulation is mainly depend on the labor market supply and demand."Double dividend" of Eco-tax can not achieve within short-term effect of country, but notmeans it non-existent. Government cost and tax costs of the taxpayers compose the saving taxof Eco-tax. And government cost including political cost, economic cost, management cost.Eco-tax revenue can not be limited to compensation for the introduction of cost, but also tomeet the ecological environment of Chinese capital needs. Internalization of ecological costsis the way to resolve external diseconomies of Eco-tax, the price can truly reflect the value ofthe product when the ecological costs into product costing system. At present most of ourbusiness product costs are not included in the cost of ecological, lead the competitiveness ofproducts damaged in domestic market and international market. Regional imbalancesincluding economic development, resources and energy distribution of industrial layout, andother aspects of the tax burden, different tax rates is the primary means to reduce regionalimbalances, It can reduce the excess burden of taxation, promote employment and guide behaviors of producers and consumers.According to the ecological tax levy of the constraint conditions, set up limit intervalmodel as well as the tax burden, economic growth and employment restrictions, and use thetax cost and revenue of tax for the lower limit of interval model. Then, we use the empiricaldates to computative and obtain ecological tax rate model of interval is located in2.17%Y to3.185%Y. Then, base on the Chinese ecological tax rate come to a conclusion is that tax ratewith small space to promote, and at the same time need reduce the related tax levy toEcological Taxation.Come to a smaller room for improvement of ecological tax, begin tocollect eco-tax need to reduce the tax burden of related tax, Ecological requirements the lackof funds should not be too low eco-tax rate limit conclusions.Last, based on the conclusions,we puts forward the neutral tax with the tax neutral combination of tax system. Analysisbased on regional disparities, disparate tax rate to reduce the tax unfair degree. Finally,thinkabout how to tax the resources built into the eco-tax areas.