The Perfection Of The Object Of Environmental Protection Tax Law In China

Along with the great achievements made in the rapid development of economy,environmental problems are becoming more and more serious in China.China's Environmental Protection Tax Law took effect on Jan.1,2018.This is major step forward to protect the environment and cut pollutant discharge.The object of taxation is one of the basic elements of the tax law.We must reasonably choose the scope of the object of taxation to optimize the tax system.This article analyzes the object of environmental protection tax in China and discusses how to further improve,so as to promote the continuous perfection of Environmental Protection Tax Law.This article is divided into four chapters:The first chapter is the theoretical analysis of the object of environmental protection tax.First,it introduces the concept and characteristics of the object of environmental protection tax,and analyzes the tax basis.Then from the perspective of negative externality theory and tax fairness,the theoretical basis for determining the object of environmental protection tax is explained.Finally,the value of defining environmental protection tax objects is discussed.The second chapter is about the current situation and problems of the object of environmental protection tax in China.Based on the introduction of the current taxation object,it analyzes the shortcomings including narrow taxation scope,the poor quantification of taxation objects,the incomplete reduction and exemption policies and the lack the fairness.The third chapter is the study and comparation of the taxation object in EU and US environmental protection tax law.The experience can be borrowed to improve our system.The fourth chapter is the suggestions to improve the object of environmental protection tax in China.It discusses the proposals including gradually expanding taxable pollutants,enriching the basis for tax calculation and tax verification methods,improving the tax reduction policies and so on.In terms of the supporting systems for the object of environmental protection tax,it suggests strengthening collaboration between departments,improving the automatic environment monitoring system,clarifying tax fund management,and establishing an environmental protection credit system.In the aspect of sustainable development of the green tax system,it proposes the coordination of independent environmental protection tax and other tax,consolidation of various tax reduction policies related to environmental protection,and it also discusses the improvement of resource tax and the establishment of carbon tax.