Research On The Legal System Of Environmental Tax

In some countries and regions,environmental taxation law system is an important system to deal with the environmental problems.This system through the tax revenue lever regulating environmental pollution behavior,which plays an important role in coordinating the relationship between environment and economy.From the developing trend of the world,by adopting environmental taxation means to solve the problem of environmental pollution has been the trend of The Times.The environment is the survival and development.China's long-term extensive economic growth had obtained remarkable achievements,but it's also paid a heavy environmental cost,environmental problem has become a bottleneck restricting the economy development of our country.At present,our country's administrative charges measures to against the environment pollution cannot satisfy the need of environmental governance,needs to use the new ways of environmental taxation.In 2013,the environmental protection department,administration of taxation,the ministry of finance submitted the manuscript of environmental protection tax legislation to the state council,environmental taxation legislation program is promoting.In this paper,besides introduction and conclusion,is divided into three parts:Part one:the theoretical basis of environmental taxation.In order to understanding the contents of this article easily,this part defined the connotation of environmental taxation first,the environmental taxation has broad and narrow sense.Considering that environmental taxation is different from the general taxes,this chapter introduces it's features and functions.Then,introduces the theoretical basis of environmental tax,manly divided into economic theory and legal theory.The externality theory and public goods theory is the environmental taxation' economic theory,it reveals the environmental taxation' legitimacy.This chapter presents legal theory,it mainly focused on environmental justice theory,social theory and tax theory.The second part is the necessity and feasibility of imposing environmental taxes in China.In China,the implement of environmental taxation has its specific historical background.In this chapter,combined with our current era background,the necessity of implement environmental taxation are discussed,such as environmental pollution situation continued to be deteriorated;to deal with green barriers;make up for the deficiency of China's environmental laws and regulations;sewage charges is not perfect;the need to improve the structure of tax system.Implement environmental taxation is not only has it's necessity,in our country it also has the feasibility,such as solid policy foundation;the successful experiences of foreign countries for reference;the practice foundation of the charging system;tax system reform provide the opportunity,people's increasing awareness of environmental protection provide a good external environment.The third part is the design of the law system of environment taxation.To solve the environmental taxation system mode selection is the premise of environmental taxation system design.This chapter analyzed and summarized the environmental taxation system mode at home and abroad first.On this basis,combined with the unique actual situation of China,our country should take the mode of environmental taxation and fees.Then,take independent environmental taxation system mode in the future.Environmental taxation as a new thing,it should not only follow the general principle of the tax,it also need to follow its unique principle,for example:principle of combining incentives with punishment and the polluter pays principle.At the end of this chapter,the specific content of the environmental taxation design is discussed in detail.The elements design include the elements of tax,taxpayers,tax object,tax rate,tax basic,tax links,etc.Another contents of the design include three aspects:tax's collection,environmental taxation revenue distribution and use.