A Study On Integration Of Environmental Taxes And Charges In China

Along with the rapid economic development and continued population growth,human survival environment is facing severe challenges. We must manage and protectour environment, maintain ecological balance and promote sustainable development ascountries in the world to pursue the strategic objectives. In our country,we are alsofacing serious environmental problems, environmental issues has also been put on theagenda.In order to protect the ecological environment and achieve the sustainabledevelopment, it is necessary to adopt the wide range of environmental managementtools,among the tools, the environmental tax and charge have been widely recognizedby the international community. Environmental taxe can internalize the social costs ofenvironmental damage and environmental pollution to the production costs and pricesof various economic entities, it can contribute to the implementation of the "polluterpays" principle, to achieve a rational allocation of resource. However, China still has notrue sense of the environmental tax, only part of the taxes related to the contents of theenvironmental, including resource tax, vehicle and vehicle use tax, urban constructionand maintenance tax, and consumption tax, farmland occupation tax,but, theenvironmental functions of these taxes is not effective. China’s current environmentalmanagement means is the charging system from1978, covering five areas of gas, wastewater, waste, noise, radioactive. However, the charging system exit the weaknesses ofthe small range of collection, lowstandard, chaos, the levy means is not tough and soon,so there are some restrictions to play the environmental protection role, thus,there isan urgent need for timely major reform of the existing charging system.For the systemof environmental taxes and charges in the environmental aspects of the problems anddefects existing,scholars are studying and proposed somes solutions to the problems.Mainly including: remodeling excise tax, value added tax, resources tax; introduction ofa mining tax; product tax; implementation of emissions tax reform; improve fiscalspending policies of the environmental protection and so on. As to the specific design ofthe taxes, most scholars are unanimous,but for larger dispute on the design of theprogram in environmental taxes and. According to the current circumstances of ourcurrent charging system,China’s environmental charges are far lower than the averagemarginal cost of processing.But taxes and fees in the pollution control mechanism isconsistent,coexistence of taxes and fees can increase environmental stimulus efforts. Therefore, when we design the environmental taxes should consider how to integratethe both sides. We should choose the formal of "taxes" and "fees" to make a judgmenton various projects. From the impact of taxes and fees for selected major factors: thecharacteristics of the object of taxation, levied units, and the collection and managementdifficult degree.This paper describes the research status and practice of environmental taxes athome and abroad,by analyzing the characteristics of the introduction of environmentaltaxes in OECD countries, summed up the practice of the foreign levy environmentaltaxes and implications for China.Then start with the theory of environmental taxes, anddescribe the status quo of China’s current environmental taxes,,we should follow theprinciple of the integration of environmental taxes and charges in China,and put forwardthe idea of the integration of environmental taxes,finally make policy recommendationsrelated ancillary facilities.