The Research On Environmental Tax Regulation Of Recycling Disposable Beverage Containers

There are tens of billions of disposable beverage containers consumed in China annually.The disposable beverage container brings us great convenience.However,it leads to the waste of resources and environmental pollution as well.Currently,there is no direct laws and regulations for the pollution prevention of disposable beverage containers in China.The environmental protection tax law implemented in 2018 only controls the pollution of disposable beverage containers by leving tax on solid waste.However,from the perspective of taxation situation and environmental protection,it is obviously not effective to control the pollution of disposable beverage containers only by levying an environmental protection tax on solid waste.Besides,it is even unable to achieve resource conservation.Therefore,the author demonstrates the urgent necessity and realistic feasibility of levying environmental tax on disposable beverage containers in China by analyzing the rationality of environmental taxes on disposable beverage containers.With the thorough study of the environmental taxes and collection systems for beverage containers in foreign countries,the author summarized them as the deposit model,the environmental protection fee model and the combination of environmental charges and deposit model.Based on the above analysis,the author suggests that China should levy non-refundable environmental tax on one-way beverage containers and adopt the supplemental system of refundable deposit.Through the environmental tax-deposit mode,not only can consumers control the unnecessary use of disposable beverage containers,but we can also save resources.Meanwhile,with the economic benefits of the refundable deposit,the recovery rate of disposable beverage containers can be significantly improved,which will have an immediate effect on the environmental protection.Therefore,the author constructs the environmental tax system and supporting measures for disposable beverage containers in China from the aspects of taxing authorities,taxation subjects,tax incentives,environmental tax rate,recycling plan of the whole industry and the deposit amount.It is hoped that this study will contribute to the establishment of the environmental tax system of disposable beverage containers in China.