Research On The Legal System Of Environmental Tax In China Under The Circular Economy

With the growing economic strength of the country,people’s material needs have been met,but also a series of resource crises,more serious is the destruction and imbalance of the ecological environment.On August 26,2019,China’s first resource tax law was passed at the12 th session of the 13 th Standing Committee of the National People’s Congress and will come into force on September 1,2020.The Resource Tax Law of the People’s Republic of China plays an important role in the implementation of the statutory principle of taxation and the realization of tax systematization.But,after the Resource Tax Law of the People’s Republic of China was promulgated and put into effect,there are still many problems and shortcomings:The distinction between taxes and fees is not clear,management and the system of collection and management are not perfect,the scope of resource tax reduction and exemption is narrow,and the issue of resource tax revenue attribution is not clear.Therefore,in order to develop circular economy,it is necessary to study and innovate the resource tax system of our country under the background of circular economy around the problems and shortcomings of the resource tax law of the People’s Republic of China.This article has carried on the ponder to our country resources tax system research under the circular economy background,may divide into five parts:First,the resources tax theory foundation analysis.This part mainly introduces the definition of resource concept and the composition of resource value,the summary of resource tax and its theoretical basis of taxation,including the concept of resources and its classification,the value of natural resources,the concept of resources tax and its classification and the theoretical basis of resources tax,these are the theoretical basis of the following text.Second,general Analysis of current resource tax system in China.This part mainly introduces the development history of China’s resource tax system,taking the newly promulgated "Resource Tax Law" as the core to analyze China’s resource tax system,it includes three stages of the development of the resource tax system and the characteristics and problems of the new resource tax law.Third,the challenge of the development of circular economy to the current resource tax system.This part puts forward that the development of circular economy requires the adjustment of the current resource tax system,and points out that the current resource tax system can not meet the needs of the development of circular economy.Fourth,the experience and enlightenment of Foreign Resource Tax System in promoting the development of circular economy.This part summarizes the resource tax system of the United States,Germany,the Netherlands and Russia to promote the development of circulareconomy,this paper summarizes the experience of Foreign Resource Tax System and its enlightenment to the development of circular economy and Resource Tax System in China.Fifth,under the circular economy background our country resources tax system’s consummation.This part points out that the resource tax system should be repositioned from the perspective of the new "resource tax law",the design of the resource tax system in China should be renewed under the background of circular economy,so as to achieve better implementation.