Research On Environmental Taxes And Collection Problems

With the natural environment worsening, the environment problem as a big issuehas aroused the world’s close attention. In our country, problems such as environmentalpollution and resource waste are increasingly highlighted with the rapid development ofChina’s economy. From the dust storms a few years ago to haze weather today, The airquality become worse and worse, which has already affected the quality of people’s livesand health. To protect and control the environmental pollution in our country, we havetaken various measures. As a tool of the national macroeconomic regulation and control,tax should play its proper role in environmental protection. The12th five-year plan showclearly, We need to actively promote the reform of environmental tax and fees, choosethe right items which is task heavy and own mature technique to collect environmentaltax, then expand the scope of the tax step by step. Build an energy-efficient andenvironment-friendly society to make the pattern of economic development transformquickly." These will be a good opportunities to implement of environmental taxes.Based on domestic and international background, and after reviewing lots ofrelevant literature and data, this article use the theory of "tragedy of the Commons"、Externality theory、Pigovian tax theory、Coase theorem and The relationship between taxtheory as the support, explains the necessity of environmental tax and transfer thepollution fee to tax. After drawing lessons from the successful experience of the foreignenvironmental tax basis, and considering the present situation in our country, this thesisputs forward specific ways and process to establish environmental tax system in ourcountry. This paper consists of the following contents:Firstly, based on the existing theoretical results home and abroad, the authoranalyzes environment tax related theories in-depth, so as to construct the theoretical basisfor environment tax system in our country. Secondly, this essay puts forward thenecessity of environmental taxes after analyzing the current environmental protection taxpolicy. Thirdly, in reference to several typical countries environment tax collection andmanagement experience, this essay sums up the experiences that can be cited in ourcountry. Fourthly, the author puts forward the process of build environment tax system inour country, and points out the difficulties in collecting and managing environment tax inthe future through comparing environment tax and fees. Finally, this essay designsenvironmental taxes from the perspective of tax system, collection and managementideas, and coordination between relevant departments.