The Innovation,inadequate And Perfection Of Environmental Protection Tax Law In China

With the globalization of economic trade,all countries already have different levels of environmental pollution.Since 1980 s,China's environmental pollution and destruction are becoming more serious.In the light of environmental protection and governance,countries are trying to find solutions from various points.From a worldwide perspective,some countries that have relatively perfect environmental protection measures in recent years,have published the environmental protection tax law,which is regarded as one of the important measures to protect the environment and against environmental pollution.And the practice shows that the effect works well.However,the legislation process of China's environmental protection tax law is relatively slow.In 2007,the State Council had approved The Notice of 11 th Five-Year Plan for the State Environmental Protection,which proposed objectives and requirements on the establishment of environmental protection tax system from the central authorities.After that,the relevant government documents also directly put forward the planning about changing the environmental protective expenditure into tax.In 2013,Decision of the Central Committee on several major issues of comprehensive deepening reform also reaffirmed the planning of changing the environmental protective expenditure into tax,emphasizing the importance of the economic means to protect the environment.Based on some relevant opinions,the Ministry of Finance,State Administration of Taxation and Ministry of Environment Protection drafted Environmental Protection Tax Law(Draft),and in June 2015,solicited opinions openly to promote the construction of environmental tax legislation comprehensively.On December 25,2016,People's Republic of China Environmental Protection Tax Law was finally passed by the twenty-fifth session of the Standing Committee of the Twelfth National People's Congress.So far,China has a formal environmental protection tax law,and the environmental protection tax system is also initially established.The promulgation of environmental protection tax law is much more significant for the legal system of the macro environmental protection tax.It emphasizes thepurpose of environmental protection,which is in the foundation of adhering to the comprehensive implementation of the legal principle of Taxation.And it further promotes the rationality of legal form and fully reflects the current level of legislation.Not only fills the vacancy of environmental protection tax system,but also reveals the innovation of environmental protection tax.Thus,it further improves the degree of green tax system.The law has been greatly improved in clearing the objects of taxation,restraining the administrative power as well as the distribution of tax power and other aspects,which can maximize its legislative function so as to protect the environment.Overall,the environmental protection tax law will become one of the important measures of governing the environmental pollution in China in the future,which will internalize the cost of environmental pollution of enterprises,so as to realize the maximization of social welfare.But the environmental protection tax law in our country still leaves a lot of space to be improved,such as the uncertainty of the details of the implementation of tax statutory principles and the determination of tax categories that are still need to be further improved.Based on the combination of empirical analysis and comparative analysis,this paper researches environmental protective effect,economic effect and social effect of the environmental protection tax law.According to the degree of deterioration of the ecological environment of our country,and putting the environmental protection tax theory as the background,the paper put forward my own view on improving the law system of the existing environmental protection tax,which can define the function of tax in the environmental protective construction,so it can promote construction of China's tax system.This paper is divided into four parts: the first part is the comparative analysis of the new tax law with sewage charges and government regulation.The first part is the comparative analysis of the new environmental protection tax law and related administrative means.Although the environmental protection tax is the predecessor of the sewage charges,but its sewage charges have been greatly improved,and more coercive other administrative means also have some innovation.Through theenvironmental protection tax law and the comparative analysis of them,the paper summed up the innovation of China's new environmental protection law,and further elaborates the three positive effects about environmental protection,economic development and social progress for the published environmental protection tax law.The second part is based on the analysis of China's present environmental protection law,putting the defects and shortcomings of the law.The third part is the comparative analysis of the foreign environmental protection law.Through the analysis of the environmental protection law of foreign countries,this part summarizes the advanced points of foreign environmental protection law,and gives some inspiration to improve the environmental protection tax law in China.The fourth part puts forward the improving ideas and the author ' s opinions for perfecting the law system of environmental protection tax law,in view of the defects and shortcomings of the current environmental protection tax law in our country.