Research On Improving Environmental Taxes Under The Experiences Of Developed Countries

Environmental taxes are a variety of collection of taxes which relate to theenvironment. It is not a single one tax and is the overall concept. In order to achievethe functions of protecting the ecological environment, saving resources, keepingSustainable Development, with the government’s coercive power, Country collectsthe environmental taxes. At present, our country don’t have independentenvironmental taxes, only has the taxes which relate to environment. This papermainly through arranging the theory of environmental taxes, analyzing thecharacteristics of environmental taxes in developed countries, learning from theexperiences of developed countries, propose some countermeasures of improvingour environmental taxes.This paper is divided into five parts.The first part is an introduction. This part is mainly about the background andsignificance of environmental taxes, abroad research situation and research methods.The second part is the overview of environmental taxes. This part begins withthe implications of environmental taxes and analyzes the generalized and narrowdefinition; subsequently elaborates on the theoretical basis of environmental taxes:externality theory, public goods theory, polluter-pays principle. In the end, this partanalyzes the economic effects of environmental taxes.The third part is the practice of environmental taxes in developed countries.This part begins with a brief analysis of the development of environmental taxes indeveloped countries, and then analyzes the main contents of environmental taxes indeveloped countries; subsequently analyzes the main features and the experiences for China; finally analyzes the economic effects of environmental taxes. Currently,environmental taxes of developed countries mainly include: atmospheric pollutiontaxes, water pollution taxes, solid waste pollution taxes, and noise taxes.Environmental taxes in developed countries have diversity and the developedcountries focus on tax incentives and tax neutrality.The fourth part is the status and problems of our country. This part analyzes theenvironment-related tax policies, and according to Chinese status proposes theproblems in the implementation process. The tax policies of our country which relateto environment include: environment-related taxes and other taxes on environmentaltax incentives. At present, the problems are: lacking of independent tax; policiesinvolving a narrow range; protection inadequate; easily leading to social efficiencylosses.The final part is the countermeasures of improving our environmental taxes.Firstly, it is necessary to perfect the existing environment-related policies and beginto levy new taxes suited to our country. Secondly, we must establish reasonable rates,taxpayers and the tax basis. In environmental taxes, tax departments shouldcooperate with the environmental sector; revenue derived from environmental taxesshould be included in a special fund earmarked; at the same time environmentaltaxes should tie in with other policies.