Analysis On The Exemption Clause Of Environmental Protection Tax Law

In 2007,the report of the 17 th National Congress of the CPC determined the tax reform legislative project that will focus on environmental protection tax.The environmental protection tax law of the People’s Republic of China(hereinafter referred to as the "environmental protection tax law")was formally reviewed and approved in2016 after 10 years of legislative process,and officially implemented on January 1,2018.As the first single green entity tax law in China,the "implementation of the legal principles of Taxation" put forward by the Third Plenary Session of the 18 th Central Committee is implemented.As the first tax entity law officially promulgated after the amendment of the legislative law and the withdrawal of the legislative power of tax by the Standing Committee of the National People’s Congress.The environmental protection tax law bears the responsibility of "protecting and improving the environment,reducing pollutant discharge and promoting the construction of ecological civilization".This is also the legislative purpose of the environmental protection tax law,which is written in the first article of the environmental protection tax law,which shows the importance of environmental protection.The third chapter of the environmental protection tax law is the special chapter of "tax deduction and exemption",in which Article 12 specifies the exemption of the environmental protection tax law,which has direct guidance on the practice of tax collection and management of the subject of Taxation and the market economic behavior of the tax subject.However,the environmental protection tax law has a strong "tax translation" feature.Due to the fierce confrontation between the time limit requirements of the national "tax legislative work plan" and the demands of all parties’ interests,the article 12 "temporary exemption from environmental protection tax" has not been scientific enough.And the term "temporary" in Article 12 is also a unique expression in the tax entity law of our country,which has a great impact on the stability of tax law.This paper attempts to analyze the article 12 "temporary exemption from environmental protection tax" in the environmental protection tax law.By using the theories of economics and tax law,the paper summarizes the principles and requirements that our country should follow in environmental protection tax,and brings it into the clause of "temporary exemption from environmental protection tax" in the environmental protection tax law,analyzes its legitimacy and rationality,hoping to get the suggestions to improve the tax exemption provisions of the environmental protection tax law.This paper is divided into four chapters.The first chapter mainly summarizes the main theories and principles in the field of environmental tax,which becomes the basic tool to analyze the tax exemption provisions of the environmental protection tax law.The first section introduces the basic theory of environmental protection tax in economics.As a classic topic of economics,environmental issues are also booming,including externality theory,Pigou tax theory and polluter pay theory,which have become powerful theoretical tools to solve environmental problems.This section will introduce these theories.The second section introduces the basic principles of environmental protection tax law from the perspective of tax law,including the legal principle,fair principle,efficiency principle and neutral principle.The second chapter analyzes Article 12 of the environmental protection tax law from an overall perspective.The first section mainly explains the connotation and characteristics of preferential tax provisions in the environmental protection tax law.The second section clarifies the value of the tax exemption provisions of the environmental protection tax law.The tax exemption provisions of the environmental protection tax law have obvious social regulation nature.The tax exemption provisions should mainly show the value of regulation,incentive and regulation.The third section,from the "environmental protection tax law" tax-free provisions of the actual effect and theoretical analysis,to judge the legitimacy and effectiveness of tax-free provisions.In the third chapter,the requirements of the tax exemption clauses in the first two chapters are brought into the "circumstances of temporary exemption from environmental protection tax" in the environmental protection tax law,and the advantages and disadvantages of each kind of provisions are obtained.The first section discusses the tax exemption of agricultural production;the second section discusses the tax exemption of mobile pollution sources;the third section focuses on the tax exemption of pollution discharged from urban and rural centralized treatment sites;the fourth section focuses on the tax exemption of comprehensive utilization of solid waste;and the fifth section focuses on the setting of bottom up clauses.The fourth chapter puts forward suggestions on the improvement of Article 12 of China’s environmental protection tax law,mainly from how to set the tax exemption provisions of environmental protection tax to better ensure the requirements of environmental protection,and puts forward suggestions for increasing the legitimacy and rationality of the tax exemption provisions,hoping to contribute to the improvement and progress of the provisions of China’s environmental protection tax law.