The Research On Environment Tax System In China

This article tries from the three aspects of environmental protection tax system inChina is analysed, the first part of the environmental protection tax are summarized,including the concept, characteristics and function of the environmental protection tax,as well as developed countries environmental bonded system relevant information andexperience for reference to our country. The second part mainly introduces the currentenvironmental protection tax system in our country and makes an analysis on theproblems existing in the. After the1994tax reform, and gradually introduced anumber of tax laws, mainly has the resources tax, consumption tax, vehicle use tax,urban maintenance and construction tax, urban land use tax, land tax law and so on.These in the process of implementation of the tax law have played an important rolein protecting the environment, but also exposed some defects, such as: lowenvironmental taxes, charges more unreasonable tax law system, environment, andissues of pollution charge is unreasonable. The above problems, this article third partputs forward to perfect the system of environmental protection tax principles,framework and concrete countermeasures. A sound system of environmentalprotection tax should be follow the principle of fairness, efficiency, step by step andsimplified, improve the integral design of the system of environmental protection tax,excise tax system reform, improve the resource tax law and tax policies. In this paper,with an eye to promote national economy by improve the system of environmentalbonded mode from extensive to intensive direction.