Study On The Ecological Tax Law For Prevention And Control Of "White Pollution"

As a high molecular polymer,plastic is a great invention that brings convenience to people's lives.But as plastic products become the daily routine of people,it also puts tremendous pressure on the environment.It is well known that the harm of non-degradable plastics to the ecological environment,the invention of a hundred years ago,may take hundreds of years or even thousands of years to carry out photochemical degradation.However,this sense of hazard is not enough to prevent people from using plastic products for economical and convenient use,especially the use of disposable plastic products has caused serious "white pollution" problems around the world.For this phenomenon,public product theory and externality theory have explained that the ecological environment is a typical public product,which has both external characteristics and non-exclusive and non-competitive characteristics,so it is easy to produce a “free rider” phenomenon.When market regulation cannot solve the problem of improper resource allocation caused by externalities,economists generally believe that government administrative control becomes a necessary means to solve externalities.There are many ways in which governments can deal with plastic pollution,including injunctions,taxation,fees,recycling programs,and public education.The use of an ecological tax to solve environmental problems has also become the main method of OECD countries.In this paper,the author starts from the theoretical basis of externality theory,public product theory,sustainable development,intergenerational fairness,etc.,and discusses the theoretical basis of ecological pollution to control white pollution.Bysorting out the tax policies on ecological protection in China and the measures to prevent and control white pollution,we analyze the shortcomings of China in the prevention and control of white pollution.Based on the experience of extraterritorial experience,the author summarizes the benefits of OECD countries in levying ecological taxes,and believes that ecological tax has become the main means for most countries to solve environmental problems.After specifically analyzing the experience of taxation of plastic products in Ireland,Italy and the United States,it is considered that the collection of ecological tax on the issue of white pollution is better than the charging system.In general,there are two ways to levy an ecological tax in order to solve environmental problems.One is to reform the existing tax system and expand the scope of collection,and the other is to levy a new tax.The author believes that under the current background of tax reduction and fee reduction,reforming the consumption tax,clarifying the ecological protection function of consumption tax,and incorporating plastic products into the scope of taxation of consumption tax is a better choice.Consumption tax should become an ecological tax that bears environmental responsibility.It is necessary to determine the target direction of reform.The design of tax rate tax system should reflect environmental cost and complete the transformation of taxation model from in-price tax to extra-tax.At the same time,the statutory principle of taxation has received increasing attention.It is necessary to raise the legislative level of consumption tax and strengthen the legitimacy of ecological tax.Of course,in order to achieve good ecological benefits,we also need the protection of supporting measures.According to the experience of foreign governance of white pollution,the environmental problems must not only depend on ecological taxes,but also related supporting measures.After analysis,the author believes that in the prevention and control of white pollution,we should also improve the tax expenditure system to ensure that tax incentives are beneficial to environmental protection.In addition,with the development of the Internet economy,the legislation of green packaging needs to be completed as soon as possible.Furthermore,by exploring the producer responsibility system to improve therecycling rate,for example,the plastic agricultural film cancels the tax exemption policy and recycles it by means of producer responsibility.