An Analysis Of Tax Preference Provisions In The Environmental Protection Tax Law Of People's Republic Of China

The Environmental Protection Tax Law of People's Republic of China(herein after referred to as Environmental Protection Tax Law)has been adopted by the 25 th session of the Standing Committee of the 12 th National People's Congress on December 25,2016.The promulgation of such remarks the adoption of environmental protection tax into the Chinese legal system,and manifests that out government now places higher emphasis on strengthening environmental protection by means of economic measures,as well as guiding social subjects to lead a living and production style that is beneficial to the environment.Though the Environmental Protection Tax Law has expressly provided environmental protection tax preference in a particular chapter,seeing from the current legislation status regarding tax preference,there are serious confliction and repetition between such provisions,and also there are arbitrary and procedural inadequacy among these provisions.In this thesis,the author gives an analysis on the provisions concerning tax preference in the Environmental Protection Tax Law,analyzes principles of tax preference setting,and summarizes the principles and purposes of provisions on environmental protection tax preference,and finally,with an analysis on the reasonability of tax preference provisions in the Environmental Protection Tax Law,the author proposes some suggestions for the setting and revision of the provisions regarding environmental protection tax preference in China.This thesis has been divided into four parts.The first part introduces some basic concepts enrolled in this thesis.On the one hand,the author provides an explanation of the environmental protection tax and the economic arguments thereof from the perspective of environmental protection tax,and introduces some researches and discussion on the theoretical sources of environmental protection tax;on the other hand,the author also analyzes the meaning and categories of tax preference,and therefore clarifies the general concept and categories of tax preference.In the second part,combined with the general concept of environmental protection tax preference,the author makes discussion and analysis on the purposes and principles that should be complied with in formulating provisions concerning environmental protection tax preference,to clarify premises for the formulation of provisions concerning environmental protection tax preference in China.In the third part,with the provisions concerning tax preference in Environmental Protection Tax Law as an major clue,the author provides an analysis on formulation conditions and constructive modes of the provisions concerning environmental protection tax preference in the Environmental Protection Tax Law from various aspects like regulating scope and means,and then,in accordance with the principles and purposes in respect to environmental protection tax preference discussed in this thesis,the author presents an analysis on the problems in the formulation of environmental protection tax preference provisions in the Environmental Protection Tax Law.In the fourth part,the author proposes some suggestions about the provisions concerning tax preference in the Environmental Protection Tax Law on the basis of the analysis and conclusion in part three and with a combination of opinions and conclusions in part two,with a view to perfecting the provisions concerning tax preference in the Environmental Protection Tax Law.