Improve The Policy Of Environmental Tax System In China

With the development of economy, environmental problems become serious increasingly. Choose the economic or choose the environment, has been plagued governments. In fact, economic development and environmental protection are not contradictory:Governments are trying to find the "third way":improve the environmental economic policies continuously, build up environmental taxation system suitable for the national conditions and seek a balance between economic growth and environmental protection. The continuous improvement of the environmental tax system points out the direction for the countries to formulate economic policy. At the same time, the organic combination of economic development and environmental protection provides the stage for the environmental tax system regulating economical development healthily.In the1994tax system reform, tax and fee of environmental protection are scattered in various categories, it is difficult to form a cohesive force in response to environmental governance and maintain ecological balance, and we need further adjustment and fusion to reflect effect of Protect environment. At present our country is in the middle stage of industrialization, with the further development of economy, energy consumption, resource consumption will rise substantially, our country’s energy, resources are facing to serious challenges, in addition, in China’s energy consumption structure, the proportion of carbon accounted for70%. Large emissions highlight the importance of energy saving and emission reduction. In this situation, we must learn experience of the developed country environment tax policy, to explore a road which suits to national conditions and development.This paper mainly resrearch the necessity of the perfection of the environmental taxation system, to perform and deficiency of current fiscal policy related to environmental protection in China as the breakthrough point, and relates to Hebei Province which is in a serious pollution environment.Make quantitative analysis for relevant data.Discuss the perfection of environmental tax system and use the quantitative results and problems in financial and taxation system in China to put forward views and suggestions of tax optimization.This paper thinks, levying environmental tax can not be finishied at once, according to our county’s environmental situation, environmental problems are complex and diverse. With the lackness of the practice experience, environmental taxes may not be to solve environmental pollution problems which are becoming more and more serious. So we should inprove environmental tax system at first. At the same time, further enrich the development of pollution charge system, use environmental tax integratation to replace environmental tax leviation. Although China has not independent environmental tax but also lack of specific coping mechanisms of the environmental pollution problems. But we can take this as an opportunity to strengthen environmental protection, inprove taxes and fees system, provide reliable basis for the introduction of independent environmental taxes.When the time is ripe, we can levy independent environment tax which suit for our country economic development.