The Current Of Our Country Environmental Protection Taxes And Fees Reform Scheme Optimization Research In Gansu Province

Environmental protection play a very important roal and are material foundation to the development of national economy,and a key part of the chain of sustainable development too.Tax policy is an important means government can employ to adjust and control environmental sector.Reasonable taxes and fees can promote the efficient use of environment.But there are a lot of problems at present,China's environmental protection tax system,the purpose of environmental protection taxes and fees reform and discharge the actual collection,there are many problems and contradiction in environmental protection tax levy method is controversial,environmental protection the call for reform of taxes and fees has become increasingly strong.To protect the environment,to achieve sustainable economic and social development,the development of rational coal resources tax policy is the urgent problem.Serious environmental pollution in Gansu province,waste water,waste gas,solid waste emissions are high danger,to effectively improve the current situation of pollution of the environment to ensure the ecological security,to provide protection for environmental governance,promote the development of circular economy in our province process,implementation of the coal resource tax reform pilot is imminent ad valorem.This paper used the historical analysis of comparative studies?literature analysis and case studies,expounded Chinese coal resources and the history of taxes and fees,change and the status quo;Analysis of the current systems of taxes and the problems that exist in the tax burden of coal enterprises;Finally,the paper proposes the more complete and realistic design?impact analysis and the supporting measures of the coal taxes reform of Gansu province.