Problems In Collecting Sulfur Tax And Countermeasures Study

With the reform and opening up, China’s economic development has maderemarkable achievements. but this development which depends on the extensiveinvestment has caused many serious negative effects, such as the deterioration ofecological environment, the depletion of natural resources. So we should pay moreattention to the grim situation and think hardly. At the same time, in order to protectthe rare resources, to make our economy can be permanently sustained development,and to guarantee a healthy life for ourselves and our future generations, manyscholars hope to find a suitable measure for our nation to protect our worsenenvironment according to other foreign countries,succeed experiences. And they findsulfur tax which is powerful and widely used by many countries. Therefore, it isnecessary for us to explore a sulfur tax system in line with the national conditions ofour country, and we should ask for common,s attitude and suggestion. By theirsatisfaction, we can assure the efficiency of our policy.This research is based on reading many related documents, and uses the externaldiseconomy theory, public goods theory, the scarcity theory and sustainabledevelopment theory to describe the theoretical basis. And by making questionnaires toobserve a suitable tax system for our national conditions, which is deeply accepted bypublic.This paper is divided into fifth chapters. The first chapter is introduction.Introduce the background, the significance, the present review, the research ideas andthe research methods briefly; the second chapter introduces the present environmentaltax in our country; the second chapter designs a survey; the fourth chapter outlines theresults of the questionnaire and the analysis of the questionnaire results, the mainincluding: different pollution degree of population of different cognitive, the lack ofcollection discharge licence, the imperfection of our legal system of environmentaland taxes, the lack of professional personnel and related test equipment, the lowpracticability of preferential tax policy, the insufficiency of supervision on using taxreceipts. then proves the reliability of the results of the test; the fifth chapter is theconclusion and suggestions, try to construct a suitable tax system according to thequestionnaire,s results and analysis.