CAI Bo    School of Economics

Abstract: Improving the quality of the ecological environment and protecting resources have become the focus of government policymakers, sociologists, economists and the public. Over the past 30 years of reform and opening up, China's economic growth level has maintained a high rate of growth, but this growth is mainly achieved by relying on a large amount of investment in resources and environmental factors, which is an extensive type of growth, rather than benefit-based development, resulting in a serious shortage of compensation for the value of ecological resources, which further leads to unusually prominent environmental problems. How to use various effective means, especially taxation means, to protect the ecological environment, avoid following the old path of "pollution first and then treatment" in the developed countries of the West, promote sustained and coordinated social and economic development, and build an ecological civilization with harmony as the connotation are important issues facing us in building the development of the socialist market economy. As a public resource and public good, we cannot define the property rights of the environment, but on the other hand, the "external uneconomy" caused by environmental pollution will have an impact on us or our future generations. Environmental pollution is a typical "market failure", which is mainly manifested in the external effects of the "free ride" economic behavior and the market defects caused by the imperfect market and the high market cost. This paper uses the theory of ecological environmental value, externality, public goods and sustainable development to expound the construction of ecological civilization with the goal of levying environmental protection tax and building a resource-saving and environment-friendly society in China. In the game of environment and economic development, how we can achieve a relative balance between the two has profound practical significance and far-reaching historical significance. This article is divided into five parts, and the overall idea of the article is to raise the problem, analyze the problem, and solve the problem. The content of the introduction is mainly to analyze the background and significance of the topic, and on the basis of reviewing the development status of environmental protection tax at home and abroad, the ideas, structure, methods, innovations and shortcomings of the paper research are proposed. Chapter 1 China's current environmental protection tax system and its defects, this chapter introduces China's system construction from the two levels of environmental protection fees and environmental protection taxes, analyzes the institutional defects of China's environmental protection tax policy, and discusses the form choice of environmental protection taxes and fees in China. Chapter 2 expounds the theoretical basis, significance and conditions of environmental protection tax in China, and analyzes the conditions for the introduction of environmental protection tax. Chapter 3 examines the experience of environmental protection tax in major foreign countries and its reference, studies the advanced experience of environmental protection tax in major foreign countries, analyzes the three stages of the development of environmental protection tax in foreign countries, and summarizes the advanced practices of representative countries. Chapter 4 discusses the overall idea (guiding ideology) of tax system design, the design scheme of tax system elements, and the supporting measures for the introduction of environmental protection tax in China. The research method of this paper is to use the method of combining empirical analysis and normative analysis to clarify the necessity and urgency of China's environmental protection tax through empirical analysis, and to clarify the design ideas, setting of elements, basic principles that should be followed and countermeasures to be taken through normative analysis. The second is to use the method of combining abstract analysis and concrete analysis to clarify the theoretical significance and practical significance of levying environmental protection tax through abstract analysis; through concrete analysis and combined with China's specific national conditions, find out the main constraints in the design of the environmental protection tax system, and put forward practical policy suggestions in combination with the current technical means and management means. In terms of the institutional design of environmental protection tax, this paper puts forward policy suggestions such as "replacing fees with taxes" in the current fee system, transforming the overall resource tax into an important part of environmental protection tax, and adjusting and refining the specific tax items of this tax under the principle of "maintaining the macro tax burden and avoiding double taxation". Due to the limited level of theoretical knowledge, imperfect knowledge structure, and shallow understanding of economic models and public management theories, there are biases in the discussion of environmental protection tax and tax system design.

Read the article here:      我国开征环境保护税问题研究_蔡博.pdf