武汉城市圈环境税先试先行问题分析-analysis on the first trial of environmental tax in wuhan metropolitan area.docxVIP

AbstractSerious environmental problems are currently faced in china, and the conflict between economic development and environmental protection has been very tight. For pollution control and ecological balance, Environmental Taxation come into the peoples vision as a means to effective environmental protection, which benefits sustainable development of China’s economic. Although the practice of Environmental Taxation in foreign countries has achieved good results, it is still in the initial stage in China. How to collect environmental taxation has become a hot topic in Contemporary Study of Tax Law and Environmental Law. Above all, pilot of Environmental Taxation is recommended to be built in Wuhan city circle, combined with Chinas basic national conditions. It is important to explore the way forward sustainable development and resource-saving and environment-friendly society.According to theoretical basis of Environmental Taxation, the necessity and feasibility for Environmental Taxation is the focus in this paper, combined with Chinas basic national conditions. Thus, based on the characteristics of Environmental Taxation, Environment Taxation system exploration and relevant legislative proposals are made.This paper has four chapters. The first chapter is an overview of Environmental Taxation, which explains the concept and theoretical basis of Environmental Taxation to provide rationality for existence of Environmental Taxation. Chapter II indicates the absence of Environmental Taxation in Chinas legal system. At first, it analyzes existing environment-related taxes, illustrating that there is no legal system of Environmental Taxation in the strict sense in China. Then it analyzes the reason for the loss of the legal system of Environmental Taxation, which is echoed in the necessity and feasibility analysis directly and persuasively. The third chapter concentrates on the necessity and feasibility analysis of Environmental Taxation of Wuhan city circle. Chapter IV