On Construction Of China’s Environmental Protection Tax System

In recent years, with the rapid economic development, China’s environmental situation is becoming increasingly grim. Including tax, including how to use a variety of effective means of protecting the ecological environment and promoting socio-economic sustainable, coordinated development of China’s socialist market economy facing an important issue. The paper starts the analysis of functional deficiencies of the current tax system in environmental protection and the necessity and feasibility of building environmental tax system, drawing on developed countries to use tax policy to promote the successful experiences of ecological and environmental protection and the basic idea of the introduction of green taxes.The construction of environmental protection in tax system needs to start with the analysis of the seriousness of China’s current environmental problems. The paper analyzes the environment by analyzing the need for government intervention and intervention means of comparison, and explains to regulate the environmental problems with the taxation of practical significance, indicating through tax measures to improve the environmental situation is very necessary.This article analyzes tax system on environmental feasibility, from the theoretical and practical levels. The feasibility of the theoretical analysis is based on "double dividend" theory, externality theory, "scarce resources" theory of social contract theory, and theories of the rights of the cost of thinking.Under China’s current environmental protection,in the tax and fee system analysis, there is a lack of environmental protection on the targeted adjustment. The intensity is not enough, and there are no special taxes and other shortcomings and drawbacks; on the other hand, environmental protection fees charged by system is functional absent, collection procedures are not standardized, and fficient use of funds are not enough.Environmental protection, tax policy in the international practice and learn from, this article make a brief introduction of environmental taxes and their development process of foreign countries in the world and an overview of environmental protection, tax policies home andabroad, on the basis of the characteristics of environmental taxes, and then the paper concluds some experiences for our country to learn.Through this analysis, this paper build the basic principles of environmental protection, framework analysis, puts forward specific ideas of three of China’s environmental protection. Basic principles include taxes according to law, taking into account fairness and efficiency, step by step, as well as coordination with other principles of taxation; framework,including the scope of taxation, taxation object, tax basis, tax burden, tax concessions, etc.; concrete thinking, including reforming and perfecting the existing restrictive tax system and increase the preferential tax system encouraging efforts, the introduction of special tax environment-emissions taxes.