Environmental Tax System And Safeguard Measures

Since the policy of reform and opening,the economy of our country developed fast and China has become the world's second largest economy now.But at the same time,too much consumption of resources,environmental pollution and ecosystem destruction not only brought adverse effects on people's life,but also restricted the harmonious development of environment,economy and society.Traditional economic development model and environment management methods is not enough to face the serious environmental situation.To seek a balancing point between economic development and environment protection is the urgent problem in the process of sustainable development.The adoption of the New Environment Protection Law in 2015,as well as ecological civilization construction was first included in the process of national five-year plan in the Fifth Plenary Session of the 18 th Central Committee are all reflects reform of environmental protection concept in the aspect of legislation.For a long time,our country lack of a tax revenue sources used in environmental pollution control and rehabilitation of ecological destruction and the efforts of macro-control is not enough,so it is necessary to search for a more effective macro-control method: environmental tax.This paper summarizes some domestic and overseas research status of environmental taxes and practical experiences of the fees.Based on the basic theory of environmental taxes and principle of resumption,design a suitable environmental tax system for China's national conditions and social development needs,which include 4 items: the collection standard and determined,the selection of pollution tax,contaminated product tax,resource development tax and ecological protection tax,as well as 12 child items like atmospheric pollution tax.To improve and perfect based on currently tax related to the environmental protection,select corresponding tax rates for each items,then discuss on the tax rate adjustment coefficient by using comparative analysis,qualitative analysis and experience summary method,thus to provide the reference on adjusting the coefficient for different region,different industry selection.Moreover,a series of security measures need to be implemented on the aspects of policy,legal,and organize personnel to ensure the successful implementation of environmental taxes.To take Changchun City as an example for case study analysis,summarizes the situation of pollutant discharge fee imposed and environmental pollution treatment in recent years in Changchun Select the parameters of production and emissions of pollutants for an enterprise,then comparative analysis the tax calculation and benefit on a rough.The result shows that environmental tax can bring significant environmental benefits and social benefits,in the future it will reduce the economic burden of enterprises and promote economic development though the gradually perfect the tax system and forming a virtuous cycle.So this article suggests to further advance reform of environmental tax and fee,constantly improve and improve the tax system,dynamic adjust environmental tax system,improve the importance of environmental protection between enterprises and people.Lay a good environmental foundation for the ultimate goal of social harmonious development.