The Research On Double Taxation Of Resource And Environmental Tax System

The original purpose of Resource Tax and Consumption Tax is to raise fiscal revenue and adjust income and income distribution and adjust the resource level income.The legislative purpose of Environmental Protection Tax is to “improve and protect environment and reduce pollutant emissions”;Accompanying with the growing environmental problems and the absence of specialized environmental taxes,Consumption Tax and Resource Tax are getting more and more environmental,and energy-saving,emission reduction and environment improvement functions are increasingly strengthened.Under the era of big change in tax law,three environment related tax legislation simultaneously promoted,interlink and jointly promote the realization of environmental justice.However,the cross between the purpose and function of tax law will bring about the overlap of the taxation scope,induce repeated taxation in the sense of tax system and infringe the taxpayer's rights.With the current trend of structural tax cuts,this paper based of the overall perspective of environment related taxes,rather than separate different taxes,to promote the interlink between Resource Tax Law,Consumption Tax Law and Environmental Protection Tax Law,and clarify the Merit rank of respective environmental protection effect.This cannot only optimize the environment tool configuration,relize environmental justice in maximum,take the protection of taxpayers' rights into account,and promote the implementation of tax justice.