The Study On The Reconstruction Of China's Polluted Products Tax

Faced with the highly-industrial developing model of world's economic entities,global environmental destruction and resource shortages are getting worse and worse,and there are huge contradictions and challenges between human survival and economic development.Under the increasing shortage of resources and environmental pressure,the backward development model that sacrifices environmental resources and intergenerational balance is gradually abandoned.In the balance between economic development and ecological maintenance,many theories such as ecological economy,circular economy,and sustainable development are highly adopted.The balance,coordination and sustainability between economic development and ecological protection have become the basic pursuit and guidance of the development of world economies.Taxation,as an important legal policy tool for the government's macro-control of economic behavior,has become increasingly prominent in ecological environmental protection.With the implementation of the Environmental Protection Tax Law in 2018,the construction of China's environmental tax system has entered a new stage.However,the "Environmental Protection Tax Law" is far from perfect,only in terms of taxation scope,the "Environmental Protection Tax Law" contains only limited four types of pollution emissions,and the tax items of polluted products that should be the core of the environmental tax system are left to consumption tax.However,the innate taxation system of consumption tax runs counter to the vision of environmental protection.The situation of the separation of the polluted products and polluted emissions has greatly reduced the environmental protection effect.Both the tax system theory and the world practice have proved that environmental tax,as a specific purpose tax with environmental protection as the main purpose,is the due and final destination of the polluted emissions tax item and the polluted product tax items,and it is ideal to adjust all the polluted products items which belongs to the consumption tax to environmental taxes and optimize the tax system.However,taking into account the current status of China's tax reform,in the context of implementing the statutory principles of taxation and accelerating the legislation of some taxes such as consumption tax,the optimal solution is to firstly adjust the polluted product tax items which are with little controversy from consumption tax to environmental tax,and it is more feasible to make full use of the experience of OECD countries to expand the scope of tax items and optimize the tax rate in the environmental tax,and realize the positive incentives for structural tax reductions of consumption tax and environmental tax.After that,when the time is ripe and the pilot is successful,the experience and lessons in this round of legislation will be summarized,and then all the tax items of polluted products will be moved to the environmental tax to eradicate the embarrassment of the environmental tax being "unrealistic" and fully exert its legal path to help the construction of ecological civilization.Based on this,the paper combines basic theories such as "Pigovian tax","sustainable development","public goods",and under the investigation of process,problems and institutional causes on current polluted product tax system and with reference to OECD's international experience,put forward schemes and suggestions from the perspectives of perfecting laws and regulations,elaborating taxation construction,and establishing a special environmental protection fund.It is of great significance for the attribution of China's polluted product tax items and the construction of environmental taxes.