On The Main Problems Existing In China’s Environmental Tax Law And Its Countermeasures

Environment is very important for us.It not only provides us with living space,but also has unique social and economic values,which become a scarce resource of human society.However,with the excessive pursuit of economic interests,human beings gradually neglect a series of environmental problems arising in the process of pursuing high economic development.Unconsciously,resource shortage,environmental pollution and ecological destruction have become the three major global crises.Faced with the destruction of the ecological environment and serious environmental pollution,human beings begin to realize the importance of protecting the ecological environment,safeguarding the interests of human beings and the health of future generations and the sustainable development of human society.As a result,some developed countries began to explore ways and means to protect the ecological environment.From a worldwide perspective,all countries with relatively perfect environmental protection measures and relatively developed environmental pollution control have common characteristics,namely,levying environmental protection tax and organically combining economic means with national laws to deal with environmental pollution.In this regard,developed countries have made beneficial exploration and accumulated rich experience in legislation and judicial practice.Since 2007,China has made practical and effective exploration and Research on how to play the role of tax revenue to protect the ecological environment.It has also made active exploration in legislation and practice.In any case,we are glad to see that the legal framework of environmental protection tax in China has been basically established by 2015.On December 25,2016,the Environmental Protection Tax Law of the People’s Republic of China was passed by the legislature.The promulgation of this Law marks an important step towards the establishment of environmental protection tax system in China.In order to implement the law prudently,the implementation of the law was postponed until January 1,2018.It is self-evident that the Environmental Protection Tax Law of the People’s Republic of China is the first single tax law in China,which embodies the "green tax system",promotes the construction of ecological civilization and promotes the harmonious coexistence ofman and nature.The implementation of this Law means that our country has formally entered the ranks of independent levying environmental tax.This article takes the newly promulgated "Environmental Protection Tax Law" as the starting point and the object of consideration,fully affirms the achievements of our "Environmental Protection Tax Law" in the aspects of legislative technology,legal logical structure,etc.At the same time,it pays great attention to the possible problems at the legislative and judicial levels of the law,aiming at finding,analyzing and solving problems.Road,put forward legislative proposals for the improvement of China’s environmental tax law.The main contents of this paper include: firstly,a brief overview and theoretical discussion of environmental tax and environmental tax law in China,secondly.This paper introduces the experience of environmental tax policy in foreign countries,especially in developed countries,and the Enlightenment of improving our environmental tax law.Thirdly,it makes a quantitative and qualitative analysis of the main problems existing in our environmental tax law.Finally,it puts forward some legislative suggestions to improve our environmental tax law in order to make possible contributions to the construction of our environmental protection tax system.