OECD National Environmental Tax Reform And Implications For China

The problems of China’s environmental tax legislation includes two aspects.First, how to effectively learn from the successful experience of the OECD countries, the second is how to create a legal system of environmental taxes in line with China’s national conditions. In the study of the problems of the past experience of Western countries, we must explore the historical background and legislative reasons of environmental taxes, environmental tax that began in the late industrial civilization of Western countries.In order to achieve sustainable economic and social development, OECD countries reforms a lot of the legislative level.Throught the flexible means of the implementation of the "win-win bonus" effect and "tax neutral" policy to reduce the resistance of the environmental tax system,which favors the coordination of economic and social development and practices the principle of common but differentiated refinement tax. Finally the country achieves the horizontal equity and vertical equity of the environmental tax legislation. With the advance of China’s industrialization, urbanization and modernization.our country has made remarkable achievements in economic construction, but rapid economic development with environmental destruction was shocking. The recently sustained haze phenomenon occurs more touched the hearts of people sensitive nerve, how to practice the concept of ecological civilization and how to protect public health become the urgent need to address the problems of the party and the state. To build a legal system of environmental taxes in line with China’s national conditions is social consensus. Now environmental fields include less effective system of charges and sporadic tax, Toll system inherently weak mandatory normative shortcomings make it hard to adapt to contemporary society intensified pollution incidents,it’s not conducive to the sustainable development of China.So, to establish a sound legal system of environmental taxes and to accelerate the pace of environmental tax reform in China can promote economic development and environmental protection.The main text composed four parts.The first part of the basic problems is environmental taxation. First through the analysis of environmental tax laws of economics,discuss the Western how to solve the environment tax burden, Pigou as government intervention theory to become a successful model and take the attributes of "public goods" included in the Government’s interest considerations,by legislation to improve the environmental tax system, as well as by way of government subsidies to effectively address the negative environmental externalities. OECD countries in the implementation of environmental taxes give full play to the "double dividend" of environmental taxes, the one hand,it increases government revenue and reduces the size of the government deficit; On the other hand in the tax shift achieves the improvement of people’s livelihood which reduces the size of the labor tax and other taxes collectedThe second part is a study of OECD countries development path. This section describes the various measures taken in the face of the deteriorating ecological environment in OECD countries during its rapid industrialization, a detailed list of the main types of energy tax, motor vehicle tax is on behalf of the national environmental tax. This section introduces some of the major national environmental tax reform, represented by careful study of Denmark, Germany, France, United Kingdom of their past experience and successful experience, which expands the scope and means of implementation of environmental taxes and improves the structure of the tax system by the practice of equity and efficiency.The third part is the commentary of the OECD countries environmental tax reform.Because the traditional control type means defects as well as the transformation of government functions, the perfectly competitive market economy has been difficult to adapt to the rapid development of society, the Western countries to strengthen environmental management in the form of law, reform has brought about great social effects and environmentaleffect on employment and income distribution of residents also had a significant impact. From the practice of country-specific environmental taxes, the author summarizes four experience from the coverage of the environmental tax to the "polluter pays" principle, after exploring a tax-neutral policies and flexible means of differential rates, these are the Western countries generally applicable tax policy.The fourth part is the draw of the the OECD National Environmental tax reform on China. Including the analysis on the mixed the status of our existing taxes and which based on the successful experience of the environmental tax reform, that the OECD countries based on how to improve our existing environmental tax legal system. The writer points out that the source should be from the Western theory analysis, welfare economics.Pigou as the behavior patterns, the government achieved eight countermeasures outside interference, combined with China’s specific national conditions.The new taxes which construct the necessary environmental tax and use tax earmarked system is in line with the current development, and which encourages the development of green industry through tax incentives and differences in tax rates in order to reduce the resistance of the implementation of the environmental tax. The overall tone which means steady and development accelerates the comprehensive reform of the tax system, ensures that the tax financial neutral, the government through the legislation to construct a multi-level, multi-species pattern of environmental taxes. Only through fully based on the successful experience of foreign reform our taxes promiscuous and disadvantages,then we can establish a legal system of environmental taxes in line with China’s national conditions.