| The development of our country from the initial focus only on economic development,to pay more attention to the harmonious development of the environment now,it experienced a long time.But we have already caused a very serious impact on the environment,Of course,we have taken a lot of efforts to protect the environment,which includes the use of market measures through the collection of environmental taxes.But the environmental tax system of China is still not perfect.There are several types of tax instead of environmental tax,scattered in several aspects and several categories,and the management is dispersed.Some are laws,but some are administrative regulations,so it’s hard to unified management.Therefore,the establishment of an independent environmental tax is very necessary.The legislation of the environmental tax law was just passed,which is to show our government’s decision to protect the environment through tax according laws.Firstly,this paper analyzes the basic theory of environmental tax,including externality theory,public goods theory and so on.Through the basic theory of environmental tax analysis,we can get closer to the nature of the environmental tax,and know why we need environmental tax.Secondly,this paper compares the current environmental tax policy in China with the current environmental fee policy,and through comparative analysis,we can see the advantages and disadvantages of China’s current environmental tax policy,which can guide the independent environmental tax,where there is great reference value to improve the environmental tax system in our country.Thirdly,this paper draws on the experience of foreign environmental tax,because our existing environmental tax system now includes the dispersed environmental function taxes,but then will rely on the upcoming independent environmental tax,while the environmental tax has been initially completed,but not perfect.The management is short,so the system of foreign environmental tax is worth studying and its successful experience is worth learning.Lastly,according to the upcoming independent environmental tax law,this paper will find advantages and disadvantages,then puts forward some countermeasures and advices. |
