On The Attribution Choice Of Environmental Tax Revenue In China

December 25,2016,the Twelfth Session of the Standing Committee of the Twelfth National People's Congress passed the "Environmental Protection Tax Law of the People's Republic of China",and the environmental tax will be levied on January 1.It is intended that all income from environmental protection taxes be vested in local finance and not attributable to the central government.According to the present situation of the current situation of the income of the sewage charges,the division of the financial and property rights,the distribution pattern of the central and local fiscal revenue,and the experience of the classification of the external environmental tax income,according to the principle of taxation division and the theory of environmental decentralization,The analysis shows that the division of environmental tax revenue in China should choose the attribution model shared by the central government,and the majority of its tax revenue should be classified as local government owned by the local government?Environmental protection from the sewage charges into the environmental tax,is based on,but a small part of the central area can be shared,rather than all belong to the local government all because of the larger pollution range and can not accurately divide the pollution boundaries,the tax object can not be determined The environmental tax revenue levied on environmental pollution should be vested in the central government or shared with the principle of taxable and negative tax on the environmental tax revenue that can be clearly divided into pollution limits and which can not be moved according to the territorial principles.To the environmental tax system as a whole transfer.?According to the current sewage charges,fees,fees and charges on the environmental taxes on the tax items,tax basis and tax standards for the system set up.Environmental protection tax income attribution also continue according to the current sewage attribution model,between the central and local governments in accordance with the ratio of 9:1 environmental tax revenue division.