The Research Of The System Of Environmental Tax Expenditure In China

In the late 1970s and early 1980s,in order to ensure the sustainable development of the economy and prevent environmental problems from worsening,the United States and Germany has tried to introduce the tax expenditure into the filed of environment protection and set up an environmental tax expenditure system.the United States and Germany achieved the goal of effective cleaning and assessment managing the regulation of environmental tax preference,gave full play to the guiding role of the government in macro economy and environment,and prom the tax reform process of green and environmental problems.With the deepening of China's reform,the developing and restructuring of economic and society,the environmental problems in China also continue to deteriorate.By using tax expenditure,the contradiction between economic development and environmental problems can be adjusted to a certain extent.However,the environmental tax expenditure system in China is not perfect.Part of the environmental tax expenditure is Low level of legislation,part of the environmental tax expenditure is too narrow,single form or unreasonable content.The above problems seriously hamper the role of tax regulation in environmental protection.So we urgently need to consummate the tax environmental expenditure system under the Principle of Statutory Taxation,tax-efficient,Tax Fairness and based on the experience of the United States and Germany.First,improve the management legislation and Standardize the compiling mechanism of budget reporting of the environmental tax expenditure in China;Second,improve the legal level of the existing environmental tax expenditure;Third,cancel the unreasonable environment tax expenditure,broaden the scope of expenditure,increase the performance of tax expenditure.