For the perfect reflection of China's green tax system

Abstract: With the rapid development of world economy, environmental problems are becoming increasingly prominent, green taxes and China's sustainable Economic development is closely related to this article, drawing on Western countries, the green tax system, based on the analysis of our current tax system provides for environmental protection the inadequacies of the proposed green taxes should establish a sound system of specific measures.

Keywords: green taxes, sustainable development, environmental taxes

Today, with the rapid development of world economy, the world's deteriorating natural environment, environmental issues become increasingly prominent, so the strategy of sustainable development has become the consensus of the international community, sustainable development is an environmental and natural resources from the angle on human development strategies and models, it is that human Economic activity to be in harmony with the natural environment, is not at the expense of future generations in case of need, to meet the needs of the present development is a long-term stable development, which achieve a modern and future interests of harmony and unity of mankind. an important indicator of sustainable development, sustainable use of resources and good environment. Economic decisions, tax, tax and reaction on the economy, tax revenues and sustainable growth and sustainable national Economic growth are mutually reinforcing. China is a developing country, there are also the contradiction between Economic growth and environmental protection, and to solve this a conflict, the establishment and implementation of green tax system is the effective way How to set up green tax system to protect and improve our environment and promote sustainable national economic development has become Shuishou theory community is faced with an important issue.

First, the definition of the green tax system and tax system in Western countries, the practice of green
(A) What is the green tax system
The 1950s and sixties, Western countries have witnessed a serious environmental pollution crisis, sparked great attention to environmental protection work. With the worsening environmental problems, some environmentally friendly features of economic concepts, such as green GDP, green accounting, green marketing, green taxes have appeared, these "green" concept, not only reflects the people's degree of attention to environmental protection, and more importantly, the consumption of environmental resources into economic areas and compensation to conducive to environmental problems. "green tax" about the widespread use of the term after 1988, <<International Tax Glossary>> in the second edition of the "green tax" is defined as: green taxes, also known as environmental tax , refers to investment in pollution control or environmental protection, tax breaks given to the taxpayer, or the use of polluting industries and pollutants tax levied from the green tax content of view, not only for the environment and the specific tax levied on all also include environmental protection measures taken by various tax.

March 3, 1975 EU Council also proposed, the proposed public right to intervene in the field of environment, people will be out the cost of environmental taxes, the implementation of the "polluter pays" principle, since the early nineties, the OECD member countries in the use of economic instruments in environmental policy has been greatly developed in these economic instruments, environmental taxes to support the use of more and more widely in Europe and some countries have adopted reforms to adjust the current tax system, the introduction of environmental pollution on the environment tax (including the gas tax, water tax, 45 solid / liquid waste tax, the noise tax), the implementation of tax incentives for environmental improvement, so that the tax on the improvement of the environment to make a greater contribution, according to an OECD The report shows that U.S. chemicals damage the ozone layer significantly reduced the consumption tax levied in the foam in the use of Freon, a gas tax to encourage consumers to use energy-efficient cars, reducing vehicle waste emissions. twentieth century, nine 1980s, although the United States increased car use, but its carbon dioxide emissions than 70 years of a 99% reduction, and the air in a 97% reduction of carbon monoxide, sulfur dioxide decreased by 42%, suspended particulate matter reduced by 70%. Through the implementation of environmental taxes and other efforts, the United States has indeed achieved a fundamental improvement of environmental conditions, environmental quality has improved significantly and therefore, people with the purpose of environmental protection measures taken by various tax aptly called "green taxes."
(B) Western countries "green tax" system, practice
Western countries "green taxes" are mainly three types: First, the business tax levied on emissions of pollutants, including waste water, 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, pollution tax levied in Germany, and 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 the third is living on the urban environment and environmental pollution caused by the behavior of taxes, such as the United States, Japan, tax and industrial noise imposed congestion tax, vehicle congestion tax.

The world's green taxation system was established at the forefront of the major countries of the United States, the Netherlands and Sweden, the United States, "green tax" system, including chemicals that produce ozone Xiao fees and taxes levied on gasoline taxes on car-related other tax, mining tax, tax on solid waste disposal, etc. United States, whether at the federal level, state level or in the increasing emphasis on environmental taxes, taxes from the implementation of existing environmental point of view, they The role is significant Netherlands designed specifically for environmental purposes including fuel tax revenue, noise tax, garbage tax, water tax, duty to protect the soil, groundwater tax, the excess manure tax, motor vehicle special tax, consumption tax of oil products etc. Sweden's "green tax" includes the general fuel levy an energy tax, value-added tax levied on energy, carbon tax, sulfur dioxide tax, electricity tax, as well as fertilizers, batteries and other taxes, etc., has accounted for the tax system important part of the core of its environmental tax on energy tax, while the energy tax is in many ways to carry out the main purpose is to make energy consumption through tax reduction in the level, and promote technological innovation.

Second, our analysis of the status of green taxes
(A) our current tax system defect analysis
Some of our current tax policy and the environmental protection measures, primarily to encourage the effective use of resources and comprehensive business recovery "waste" and developed, although also contribute to environmental protection, but more important is for economic purposes and these measures include: the "three wastes" corporate tax breaks for energy conservation, pollution and other environmental technology and environmental protection investment, tax incentives, limit pollution and pollution projects revenue product measures to promote efficient use of natural resources, tax incentives, etc. However, with speed of economic development, China's tax system is seriously lagging behind the needs of environmental protection, there are obvious shortcomings, mainly in:

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1, not a standardized green tax system
The current tax system does not act on environmental pollution and lead to environmental pollution, pollution tax levied on products specific present state of environmental pollution, mainly to take on water pollution levy on emissions of pollutants exceeding the national standard production units charged at the standard of sewage charges and the ecological environmental restoration costs, this approach lacks the mandatory taxes and stability, to consolidate and expand the environmental results difficult. The lack of our current tax system to protect the environment for the purpose of the special tax, tax on the role of environmental taxes in some scattered mainly by the tax incentives to be achieved, then it limits the tax on environmental pollution control efforts, also difficult to create a dedicated tax revenues for environmental protection.

2, the tax self-contained, independent
The current tax system taxes are levied on the land urban land use tax, land tax, farmland occupation tax, the tax self-contained, independent the one hand, taxes and more, the computational complexity, a lot of trouble to bring levied for both; differentiated tax system on the other hand, is not conducive to economic agents in a market economy under the conditions of fair competition in the protection of natural resources, existing resource tax is also very incomplete.

3, a single form of tax incentives
China's tax system in the industry tax incentives for green projects small and fragmented, mainly related to value-added tax, consumption tax and income tax deductions. Sake of environmental protection measures taken in the form of tax incentives over a single, limited tax cuts and exemptions, lack of specificity and flexibility, affecting the implementation of tax incentives effect.

(B) China's current environmental protection measures
China's current taxation system in the environmental protection measures include:
1 VAT: for raw materials in less than 30% of coal mixed with stones and other waste building materials research and the use of waste products, waste production of gold and silver in a period of time to give tax-deductible.

2, the consumption tax: the environmental pollution caused by firecrackers, fireworks, gasoline, diesel and motorcycle, cars and other consumer goods, the scope of the column were collected, and determine the size of cars according to different levels of displacement rate.

3, the domestic enterprise income tax: to require the use of waste water, waste gas, waste and other waste as the main raw material for production companies, in five years and exemption from corporate income tax reduction.

4, foreign-invested enterprises and foreign enterprises income tax: to require foreign companies to provide energy conservation and environmental pollution prevention and control of proprietary technology transfer fee income achieved, can the reduced rate of withholding tax rate of 10% income tax, including advanced technology, the conditions concessions may be given tax-free. In addition, China's current resource tax, urban land use tax, land tax and other taxes are also to protect the environment from pollution, improve the efficient use of resources to achieve sustainable development have a positive effect. should be affirmed These tax policies to mitigate and improve China's environmental pollution, conservation of natural resources does play a certain role.

Third, the tax system of green building principles of positioning
The establishment of green tax system, consistent with our environmental policy objectives and people-centered scientific concept of development, but also through taxation, to provide the funds needed for the pollution, and reduce losses caused by pollution, the establishment of green tax system is necessary. The positioning principle is:

1. To be country-based
Establish and improve China's environmental protection regime, of course, to learn from the successful experience of foreign countries, but China's basic national conditions should be oriented to establish the environmental tax system for their own development, but not blindly copy from his country practice.

2. Fairness and efficiency of coordination
Environmental tax should reflect the "polluter pays" principle, causing environmental pollution, destruction of ecological balance of business and personal taxes, while environmental taxes between producers and consumers should be reasonable and effective distribution, to improve efficiency, better environmental management.

3. Imposed by law
Related to environmental protection in the past on tax collection, often "human duty" and the interference of local protectionism in the new environmental tax system, should reflect on the damage to the environment of enterprises and individuals must be levied according to the principle.

4. Earmarked.

Green taxes, the tax is fully dedicated play an important condition. Should be revenue for environmental protection facilities, government contractors and key environmental projects on the same time, but also for environmental research sector research funding, with the technological means to increase environmental protection efforts.

Fourth, China's green building tax system Suggestions
China has established the basic idea of ​​the green tax system are: to further improve the existing protection of the environment and resources on the basis of tax measures, the introduction of environmental taxes as soon as possible, making it a "green tax" system, the main taxes in order to build up a complete set of scientific "green tax" system.

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1, sewage charges for the environmental tax change
First of all, should have been implemented. Tax mandatory, fixed, free of features, more binding than the fees. And a unified tax collection by the tax authorities, the cost of collection is lower than the fees the same time as the environmental tax will finance special expenditures, there is a strict budget constraints, can protect the valuable environmental capital efficiency, so the sewage and other areas is imperative to implement tax reform, which is conducive to tax policy measures play in promoting sustainable development proper role. Specific measures include: sulfur dioxide emissions fees, pollution charges, noise charges were changed to sulfur dioxide tax, water tax, and the noise tax. Secondly, the development and utilization of environmental resources to all units and individuals, according to the environmental resources development, utilization and the extent of the damage of environmental pollution levy environmental taxes. specific design are: the discharge of "three wastes" and production of taxable plastic packaging businesses, units, and individual taxpayers, the industrial waste gas, waste water and solid waste and plastic packaging for the taxable, taxable items for different uses different tax basis. the "three wastes" discharge behavior in order to tax based on emissions from the amount levied on the taxable plastic packaging, According to the taxpayer's taxable income in proportion to sales tax levied in the tax rate set should not be on full cost pricing, to prevent the tax rate set too high, making the community too high a price to pay for environmental protection. In addition, should environmental tax will be identified as local taxes, levied by the Local Taxation Bureau is responsible for, and the environmental tax people as all local government dedicated fund for environmental protection expenditure.

2, the reform of the consumption tax, fuel tax
China's consumption tax on gasoline, diesel fuel tax rate of the provisions of a file to a fixed way of tax, a substantial increase in international oil prices in the current circumstances, greatly reducing the state income tax-related and therefore may consider removing the excise tax gasoline, diesel fuel levy on petrol, diesel, heavy oil and other aspects of its sales from the price of fuel tax, on the one hand control of fuel use, protect the atmospheric environment, while increasing the state's tax revenues. may be appropriate to increase lead gasoline tax burden in order to curb the consumption of leaded gasoline.

3, a variety of tax incentives to guide enterprises to focus on environmental protection
China's current tax incentives for sustainable development should be tax cuts, tax-free based on the integrated use of accelerated depreciation, investment credits and other means to make sound policy for the original, first, develop standards for environmental technology, environmental technology for high-tech research, development, transfer, introduction and use tax incentives to be. options include: technology transfer, income tax credits, technology transfer fee tax deduction, the introduction of environmental technology tax incentives, etc. Secondly, the development of environmentally friendly industrial policy to promote the environmental protection industry development priorities such as environmental companies enjoy certain tax breaks, preferential policies in tax, environmental protection equipment for enterprises to buy the proceeds should be allowed to be deducted, in order to encourage businesses not prepared for the purchase of advanced environmental protection and use, did not prepare for accelerated depreciation of environmental protection, to encourage investment in environmental protection, including attracting foreign investment, the implementation of environmental investment tax rebates, including the foreign income tax-related policies for enterprises to adopt advanced technology to improve environmental protection equipment environmental protection, reform process, the adjustment of product structure place should be invested in tax credits; for environmentally friendly products in the export tax policies to support and so on.

4, the formulation of tax policy to promote renewable resource dedicated to the development of industry
Renewable resources industry not only conducive to environmental protection, and power will help improve the efficiency of resource use. China's existing value-added tax on the use of renewable resources, waste materials industry to allow deduction of 10% for the proceeds, to a certain extent, promoted the industry of renewable resources In the future, the green tax policy, and should further promote the recycling of waste materials and utilization.

5, the appropriate resources to broaden the scope of tax collection
China's current resource tax levy was too narrow, only the resources of minerals and salts tax would not achieve full protection of resources. Therefore, China's resource tax collection should include all possible protection should be given the resources to non-mineral and mineral resources are listed among people. And on non-renewable, non-alternative, scarce resources are heavily taxed, in order to expand resources protection. can be land-use tax, land tax and human resource tax, resource tax system so that more standardized, in order to enter. I step to promote resource conservation and development co-pay attention.

6, to help determine the tax rate to support business growth
In theory, in order to make polluters internalize the full social costs, tax rates should be able to make the marginal cost of abatement equals the marginal social loss, but the actual operation is difficult, so second-best option is to set targets for environmental improvement that is the goal is to reduce pollution or to fund-raising target, target selection, and then determine the level of taxation. As far as my current situation, the goal of improving both environmental pollution control, but also including the mobilization of the necessary environmental protection funds. Therefore, tax rates should not be too high to support business growth and tax revenue to maintain the sustainability and predictability.

In short, environmental taxes are an effective means to strengthen environmental protection, but not the only means, only with other means of coordination with each other in order to achieve the best environmental goals, to learn from the experience of Western countries, integrating the implementation of green tax system in Among the sustainable development.

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