Research On Taxation Objects Of Environmental Protection Tax In China

2018 is an important milestone in the development history of China’s ecological and environmental protection cause.On January 1,2018,"Environmental Protection Tax Law" of China was officially implemented,indicating that China began to directly adopt tax economic means to solve environmental pollution problems,instead of simply indirectly solving environmental pollution problems through consumption tax,resource tax and other taxes,and also signifying that the sewage system that has been implemented for about 40 years has officially withdraw from the stage of history.The official implementation of China’s "Environmental Protection Tax Law" marks that China has started to use the green tax system to solve environmental problems.However,China’s green tax reform has just started,how to really play the effect of green tax reform is a question worth thinking.At present,there are problems in the current taxation objects of environmental protection tax in China,such as narrow scope,unclear tax items,regional differences,and a small tax base,etc.Under such circumstances,it is of great significance to discuss the improvement and perfection of the Environmental Protection Tax Law.Whether the implementation of the "Environmental Protection Tax Law" has significant results and whether it can promote the improvement of the green taxation system,the key point is the definition of the scope of environmental protection taxation objects.Therefore,this article takes the scope of the taxation objects of the independent environmental protection tax as the research object,and intends to enable the environmental protection tax to make up for the shortcomings of the current green taxation system in China,and finally forms an ecological taxation system with the independent environmental protection tax as the main body,and really play the role of promoting the effective protection of our environment,and then achieve the sustainable development of China’s environment.This is the inspiration and purpose of this article.The body is divided into the following four parts:The first part: Introduction to the objects of environmental protection tax collection.This part firstly introduces the meaning and function of environmental protection tax,secondly explains the meaning of the taxation objects of environmental protection tax,then analyzes the relevant factors that affect the determination of environmental protection taxation object,and finally expounds practice model of the environmental protection tax,which provides theoretical basis for the following reform of the taxation objects scope of environmental protection tax.The second part: The realistic choice and evaluation of the taxation objects of China’s environmental protection tax.On the one hand,it discusses the practical choice of the taxation objects of China’s environmental protection tax from the conflict between theory and reality,the practical mode of taxation objects and the selection of specific tax items in the process of selecting the taxation object of environmental protection tax.On the other hand,it evaluates the main problems existing in China’s taxation objects of environmental protection tax based on the current situation of China’s environmental protection tax,which lays a foundation for the following to improve the scope of our environmental protection tax.The third part: The extraterritorial investigation of the taxation objects of environmental protection tax.In this part,the three countries of the United States,the United Kingdom and Denmark are selected as the representatives of mature green tax systems to study the scope and historical evolution of taxation objects of environmental protection tax outside the territory.By studying the scope and historical evolution of environmental protection taxation objects outside the territory,this paper provides enlightenment from extraterritorial experience for the expansion and dynamic trend of taxation objects of environmental protection tax in China below.The fourth part: Suggestions on the limited expansion of taxation objects of environmental protection tax in China.This chapter is divided into three sections: the first section explains the meaning of the limited expansion of taxation objects of environmental protection tax in China.The second section is proposal which are made to improve China’s taxation objects of environmental protection tax in view of the narrow scope of current environmental protection tax collection targets,unscientific system and non-compliance with the requirements of legislative objectives.The proposal specifically includes four aspects: one is to further expand the existing pollution emission tax items,the second is to increase the pollution product tax items,the third is to increase the ecological protection tax items,and the fourth is increasing carbon dioxide emission tax items.The third section is to further put forward suggestions on how to expand the environmental protection taxation objects based on the above-mentioned research on the limited expansion of taxation objects in stages in the reform process.The fourth part puts forward the suggestion that the objects of environmental protection tax should highlight the local legislative power in the process of limited expansion.