Research On The Scope Of Environmental Tax Law In China

Sound tax collection and management laws and regulations provide necessary system guarantees for the smooth implementation of tax collection.As one of the key tax system elements for the construction of the tax system,whether the tax collection range is perfect or not directly affects the realization of the tax legislation purpose.As far as environmental pollutant discharge supervision is concerned,China ’s current Environmental Tax Law is subject to the creative technology of the “Regulations on the Collection and Use of Sewage Discharge Fees”.The disconnection has brought controversy and dilemma to practical application.How to improve the taxation scope of China’s "Environmental Tax Law" has become the core content of this article.Through the analysis of fiscal data and environmental data since the implementation of the Environmental Tax Law,the current problems in its scope are concentrated in the following four aspects: First,the necessity of environmental tax expansion and the current structural tax reduction trend There are conflicts,and blindly expanding the scope of taxation will increase the tax burden of individuals.Second,there is a lack of rule of law in the interpretation power of solid waste definition,which fails to unify the scope of taxation nationwide.Third,VOCs(Volatile Organic Compounds)are not included in the taxation scope.Fourth,taxation of carbon emissions has not been achieved,and the current carbon emissions trading system has shortcomings such as the lower level of the upper level.Taxation in accordance with the current taxation range setting results in environmental taxation revenue that cannot compensate for environmental remediation expenditures and hinders the realization of the legislative purpose of environmental protection.By analyzing and drawing on useful experience from outside the region,this article proposes corresponding suggestions for the problems in the setting of the above taxation scope.First of all,the tax redistribution model of "income recycling" should be adopted,and the environmental tax rebate should be used to reduce the tax burden of other tax types,so as to balance the tax pressure caused by the expansion of tax collection.Secondly,in the standard setting of the "Environmental Tax Law",based on hermeneutics,the taxation scope of solid waste is re-explained,and the collection and management of domestic garbage is increased.Thirdly,strengthen the collection and management of VOCs,and adopt VOCs product tax to include VOCs as a whole in the scope of taxation.Finally,the use of integrated legislation to increase carbon emissions taxation.In addition,we should actively improve the relevant safeguards for taxation,such as improving the technical regulations for taxation,and reducing the overlapping of taxation scopes between laws.From the perspective of taxled social behavior,perfecting the scope of taxation can regulate the behavior of members of society and effectively curb pollutant emissions.From the perspective of social development,the main body of pollutant discharge act reasonably to bear the environmental governance obligations brought about by the pollution act,which reflects the fairness and justice of taxation.