Research On The Improvement Of Environmental Tax System In China

With the continuous expansion of economic globalization and the continuous development of the market economy,administrative and order-based environmental governance methods cannot achieve new breakthroughs in the practice of environmental protection.Under the extremely severe environmental protection situation,it is extremely urgent to seek an efficient environmental protection path.The experience of Western countries shows that the establishment of a systematic and complete environmental taxation system is a necessary choice for the realization of individual valuesand overall goals of various environmental taxes,and is a new way to truly achieve environmental protection and improve economic efficiency.The construction of China's environmental taxation system is in its infancy,and it is still unable to give full play to its positive role in environmental governance and resource protection.Based on the basic theory of environmental taxation,this paper defines the concept of environmental taxation system,and analyzes in detail the taxation theory of environmental taxation and the economic theoretical basis of "Pigovian tax" and Coase theorem,and makes the internal construction of environmental taxation system.Ample preparation.After a detailed analysis of China's current environmental taxation system,it is known that the problems existing in China's current environmental taxation system are mainly manifested in:unclear green taxation principles,low environmental protection functions with green component taxes,lack of specialized environmental taxes,and environmental The internal functional structure of the tax system is not suitable and the tax incentives related to environmental protection are insufficient.Based on the experience of foreign countries,the author puts forward specific improvement measures for the problems existing in China.Mainly from the establishment of guidelines for green environmental taxation,strengthening the environmental protection functions of various taxes in the environmental tax system,the special taxation for the purpose of protecting the environment,the internal structure of the unified environmental tax system and the diversified development of environmental tax incentives.Several angles provide suggestions for improving the overall structure of China's environmental tax system.