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Our Country Environment Tax Legislative Issues Research

Author: GaoChuang
Tutor: TangZhengBin
School: Lanzhou Commercial College
Course: Economic Law
Keywords: Environmental taxes Externality theory Pollution tax Taxes on products
CLC: F205;F812.42
Type: Master's thesis
Year: 2011
Downloads: 85
Quote: 0
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Abstract


With China's rapid economic development and population continues to increase, the situation of environmental pollution has become more critical, increasingly scarce resources also brought about a deterioration of the ecological environment. Environmental issues have become an important bottleneck restricting the sustainable development of China's economy. The construction of low-input, high output, low consumption, less emissions, can be recycled, sustainable national economic development mode and resource-saving and environment-friendly society, has become an important content of China's 11th Five-Year Plan. The introduction of environmental taxes in our country, and the eventual establishment of a legal system of environmental taxes in line with China's national conditions, is to implement the scientific concept of development, to build environment-friendly society, a very urgent and important task. Although China has initially established a legal system to adapt to the socialist market economic system and the environmental protection requirements of the environment, these laws and regulations on environmental protection and reduce pollution played a certain role, but there are also some shortcomings, the lag in our environment and resource protection needs. Therefore, the introduction of environmental taxes is a priority. Text of five parts, the first introduces the research background and significance of this article, the purpose of the next stage of China's rapid economic sustainable development and environmental pollution has become increasingly serious background, not only through the introduction of environmental taxes to achieve environmental pollution but also help the environment rational allocation of resources and protection of the ecological environment. In addition, the introduction of environmental taxes to improve China's environmental protection legislation and tax law system has positive significance; second part analyzes the meaning and theoretical basis of the environmental tax, and the concept of environmental taxes is defined; The third part of the introduction of the necessity and feasibility of the environmental tax analysis, by demonstrating environmental tax in China is the imperative; Part IV analyze and compare the environmental tax legislation by the OECD and other developed countries and draw inspiration for the The environment tax legislation in China can learn from the experience; fifth part through the study proposed the general idea of ??the environmental tax legislation, the enactment of a special environmental tax law. That our introduction of environmental taxes the legislative principles should be included: equity, efficiency, coordination, and total control, acceptable principles of China's introduction of environmental tax rate, the tax base, taxpayers, the scope of taxation regime elements. Recommended at this stage to adjust taxes to tax laws and environmental protection, the introduction of new taxes such as the tax of air pollution, water pollution tax, solid waste tax, noise tax and environmental taxes: to determine the tax incentives and other aspects to improve our environmental tax legislation.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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