Sustainable Development and Green on Tan establishment and improvement of tax system

Abstract: environmental issues is a highly integrated, highly complex issues, and human mode of production, lifestyles and values ​​more closely related to How to deal with the current environmental issues and economic development of the relationship, take the road of sustainable development, solution to curb human development "bottleneck" problem, as the world issues of common concern. In this paper, sustainable development and green taxes, environmental protection measures comparative analysis of foreign practice green tax legislation, assessment of the status quo of China's green tax legislation and the establishment of green tax laws system to be other aspects to the legal system of green building tax issue.

Keywords: sustainable development environmental protection green taxes

Environment as a scarce resource in human society, has a unique economic and social value of the face of the deteriorating ecological environment around the world the grim situation. Strengthen environmental protection and rational exploitation of resources is already imminent, and the establishment of the green tax system is to improve the ecological environment quality, resource conservation, sustainable development an important economic tool. Being a developing country. Since the reform and opening up, while the rapid economic development. Also had serious environmental pollution problems. The current overall level of pollution in China is equivalent to the level of developed countries in the 1960s. Environmental pollution and ecological damage caused economic losses of about 400 billion yuan a year With the green tax theory and application in the emergence of China, how to build green tax law system. To protect and improve our environment. Has become China's legal profession, tax theory, an important issue facing the world ....

1 The meaning of green taxes
<<International Tax Glossary>> in the second edition of the "green tax" is defined as: green taxes, also known as environmental taxes, refers to investment in pollution control or environmental protection of the taxpayers to give tax relief. Pollutants or the use of polluting industries and tax levied. Green tax based on the ecological and economic development. Not required after the regulation is more important is the use tax on the environmental and ecological protection in advance of the guidance and control from the content to see the green tax. Not only for the environment and the various taxes levied on specific, but also for the environmental protection measures taken by various tax [21.

2 The implementation of green taxes in foreign countries
2.1 Foreign tax characteristics of green
2.1.1 Energy taxes as the main body. Diversified revenue categories were developed mostly green energy tax based revenue. And tax diversification, according to the different pollutants can be divided into five categories: gas tax, water tax, tax noise, solid waste tax, garbage tax.

2.1.2 the tax burden gradually transfer from the income tax to the taxation of environmentally harmful behavior to Denmark, Sweden and other Nordic countries represented. These countries by making the overall tax structure. Will focus on environmental tax revenue from the income tax gradually transferred to the taxation of environmentally harmful behavior. That labor and natural resources and pollution tax revenue between the redistribution of the tax focus gradually from wage income to the environmental side effects of consumption and production transformation.

2.1.3 means and other means of tax coordination and cooperation. Achieve sustainable economic development and harmonious coexistence between man and environment, environmental protection work abroad has been able to achieve such significant results, mainly due to the establishment of a comprehensive environmental economic policy system in the use of tax instruments at the same time, attention and product charges, the use of those charges, emissions trading and other market-based approaches complement each other so that they join forces together [3J.

2.2 Western countries "green tax" of the main types of
First, the business tax levied on pollutant discharge, including the discharge of wastewater, waste gas, waste and other tax such as the United Kingdom, the Netherlands, Norway imposed a carbon tax, the United States, Germany, Japan, collecting sulfur dioxide tax, the German water pollution levy tax
Second. Supplies of high-energy behavior of the high taxes levied, such as Germany, the Netherlands tax levied on oil, the United States, France, taxes levied on tires, the Norwegian tax levied on beverage containers:
Third. The urban environment and living environment pollution tax act, such as the United States, Japan, tax and industrial noise imposed congestion tax, vehicle congestion tax 14J.

3 to establish and perfect the idea of ​​green tax system
3.1 China's current tax problems
Since 2001. China began to introduce some preferential tax policies for environmental protection, there are four categories of more than 30 energy and resource conservation and environmental protection to promote tax policies. To promote energy and resource conservation and environmental protection has played a positive role in promoting, but. From the implementation of these years to see. Current tax policy, there are still some shortcomings.

The first, involving environmental protection taxes too, the lack of protection of the environment for the purpose of special tax. This limits the tax on environmental pollution control efforts. Also difficult to form a dedicated source of tax revenue for environmental protection. Weakening the role of environmental taxation.

Second, the existing taxes related to environmental protection, the provisions relating to environmental protection is not perfect. Inadequate regulation of environmental protection, such as the resource tax, the tax rate is too low, the gap between the tax file is too small, reasonable resources use would not achieve significant role in the regulation. Narrow the scope of taxation. Basically belongs to mineral resources use tax. This is our shortage of resources, utilization is not high, serious waste of the case did not match.

Third. Consider environmental factors in a single tax incentives. Lack of relevance, flexibility, tax incentives affect the implementation of results. Internationally accepted accelerated depreciation, reinvestment tax refund, deferred payments, etc. can be applied to environmental tax policy, tax policy to increase the flexibility and effectiveness. In China, the contents of this tax less.

Fourth, the charging policy, there are still some shortcomings, first. Standards for collection of sewage charges low. And fees in an imbalance between the different pollutants. Second, the collection based on backward, still is charged by a single factor. That is, in the same outfall with two or more hazardous substances. A calculation by the highest levels of emissions. This fee not only achieve the promotion of corporate governance based on pollution stimulation. Contrary to the enterprises a way to avoid high fees. Another way of sewage charges levied by the department of environmental protection, not only imposed significant opposition. And the effect of the use of funds is not sewage management seats on 161L 0
3.2 Building the basic idea of ​​green taxation
3.2.1 draw on international experience. To protect the environment for the purpose of levying a special tax levy to protect the environment for the purpose of special fq taxes, namely, sewage and other areas in the implementation of tax reform, the introduction of new environmental taxes. Specific measures include:
(1) the introduction of air pollution taxes. To our country's enterprises and individual operators of boilers, industrial kilns and other equipment, facilities, activities in the production of smoke and harmful gas emissions for the taxable. The discharge of smoke, dust and harmful gases units and individuals to taxpayers in tax methods, to smoke and harmful gas emissions for the tax basis, according to the emissions of smoke and harmful gases design progressive tax rate. From the taxable amount. Harmful gases are mainly sulfur dioxide and carbon dioxide. These two are the most important factor causing global warming. On emissions of sulfur dioxide and carbon dioxide tax to reduce fuel use. Thereby reducing harmful gas emissions due to China's current environmental monitoring system is not perfect, separate tax levy of sulfur dioxide and carbon dioxide tax is also not feasible, so this stage is the introduction of Air pollution tax I71.

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(2) introduction of pollution taxes for enterprises discharge waste water, waste water emissions, usually by a fixed charge. However, due to the type and concentration of pollutants in wastewater vary, environmental pollution, the extent of damage are different, need to identify a wastewater discharge "standard unit." Taxpayers according to their concentration in the wastewater emissions taxable converted into standard units, according to water levels of various contaminants in the design of progressive fixed rate. Make the tax burden and wastewater pollutants were positively related to changes on the lives of urban wastewater discharge, because of its emissions and water consumption is proportional to. Different people and domestic wastewater discharge of pollutants contained in the composition and concentration are usually not very different. Which can be resident tax based on water consumption. Using undifferentiated fixed rate "8J.

(3) introduction of solid waste tax can be taxed for industrial waste. Discharge of industrial and mining waste containing toxic substances and non-toxic substances and other waste as industrial waste due to their different effects on the environment were set up items, provided that the difference between fixed rate and then gradually agricultural waste, waste of life material tax, the tax levied according to weight according to the option, by volume tax, according to the housing area per capita tax or a fixed tax in the tax design, the same type of garbage, piled up should also distinguish between different locations, different approach should be treated differently.

(4) introduction of pollution taxes on products. Polluting products is mainly in the manufacture, consumption or processing, pollution, ecological damage caused by the use of scarce resources, products and tax, thereby improving the relative price of these products. Is not conducive to environmental protection to reduce production and consumption, such as . There is an urgent need to address China's environmental problems a "white pollution" can be addressed pollution tax levied in addition can also lubricants, pesticides, insecticides, non-recyclable containers, bags and other chemical raw materials and packaging products likely to cause pollution taxed.

(5) noise tax could be considered for special noise, such as aircraft landing, construction noise and other taxes which the tax base is the noise generated, the government raised the funds can be used to install insulation in the vicinity of the airport facilities to accommodate relocation of residents in relocation addition, environmental taxes should be identified as local taxes. Responsible by the local tax levy. And the environmental tax revenue as a local government dedicated fund all expenses for environmental protection.

3.2.2 Tax reform and improve the existing resources (1) expand the tax,
The current resources to expand the tax is levied on mineral resources and non-mineral resources. Increase the water tax. To address the increasingly serious water shortage problems in China. The introduction of forest resources and pasture resources tax tax, to avoid and prevent ecological destruction. Until the conditions are ripe. Another resource tax levied on other resources. And gradually increase the rate of non-renewable, scarce resources are heavily taxed.

(2) improve tax methods, to increase the gap between tax files of the question. To promote economic and conservation of resources the main treasure. Appropriate to the current resource tax according to tax to taxable resources, product sales tax according to actual production. For all development and use of resources, enterprises and individuals according to their actual number of products produced from the amount levied. Rationalize resource tax unit tax. So that the flat tax non-renewable resources than renewable resources. Degree of harm to the environment of its resources to the flat tax, flat tax of scarce resources than ordinary flat tax resources through improved collection of resources on the part of the additional burden on producers to curb over-exploitation of mineral resources, while the means through taxes, increase file tax gap, the exploitation of resources and use the same vital interests of businesses and residents together to improve the development and utilization of resources in the export tax rebate. Should cancel some of the resources of the export tax rebate policy. While the corresponding elimination of export rebates (exemption) consumption tax (3) In view of taxes levied on land belonging to resource properties. In order to make the resource tax system more perfect. Consider the land use tax, land tax, land value-added tax into the resources together to control the rational development of the country's resources. Expand the scope of the land tax, the appropriate tax rate increase and improve the existing 3.2.3 to protect the environment and resources, tax incentives
Improve the existing tax expenditures for environmental protection policies. Do not meet environmental requirements including the elimination of preferential tax policies. Reduce adverse pollution control tax expenditures, prohibited or severely restricted toxic and hazardous chemicals, or may cause significant harm to the environment of our imported products, a substantial increase in the toxic and hazardous products, the import tariff. Implementation of the enterprise to invest in pollution control equipment and facilities, tax incentives for investment in pollution prevention activities to stimulate l1Ol.

3.2.4 formulate policies to promote renewable resource recycling industry in the development of tax policy
Resource industry is not only environmentally, but also to improve the efficiency of resource use. At present, the resources have great potential for recycling, according to estimates. China's annual use of renewable resources without waste recycling worth nearly 25 billion to 300 billion yuan. China's existing value-added tax on the use of renewable resources, waste materials industry to allow deduction of 10% of its proceeds. A certain extent, promoted the development of renewable resources industry. In the future. In the formulation of tax policy on the green, but also further promote the recycling of waste materials and use ... 1
3.2.5 improve the credit system. Green pricing system set up to establish green production systems on the premise that the price system to establish green products. To maintain competitive prices, that green products are the external performance fully reflected by the price system, which requires strengthening the legal system of the building, reducing the economic life of asymmetric information, and establish government credit. Government credit is the cornerstone of corporate credit, not a sound credit system. Environmental quality of the product characteristics can not pass the price reflected. Bad money drives good money out of the phenomenon will be frequently repeated. Price system can not establish a green if green can not be established price system. Green products are the external performance of the price can not be rewarded. Local government failed to protect the green production environment initiative.

As a means of government regulation. Green taxes in order to better play their role, must be close coordination with other economic policies. Rely solely on the role of green taxes is clearly unable to protect the environment. China's green building tax legal system, the whole society and the joint efforts of all legal workers.

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