Dissertation
Dissertation > Political, legal > Legal > Chinese law > Natural Resources and Environmental Protection Act

Reserch on System of Environmental Tax Law

Author LiYanZuo
Tutor RongJianHua
School Tianjin University of Finance and Economics
Course Economic Law
Keywords Environment Resources Tax System
CLC D922.6
Type Master's thesis
Year 2006
Downloads 312
Quotes 7
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The research object of this paper is the legal system of environmental taxation . China today faces many environmental distress , people leave no stone unturned in order to solve environmental problems in many measures , the environmental tax would be one of the most effective means . This article talked about the basic principles of environmental taxes , the introduction of legal theory and economic theory as the theoretical basis of the environmental tax , presents and analyzes the environmental tax law system of the OECD countries . Overview of the study on the basis of the status quo with the defects of the system of environmental taxes and charges , the necessity and feasibility of the proposed \the system to be improved ; recommended the introduction of a new environmental taxes . This article focuses on proposed the idea of building the legal system of China 's environmental tax , analyzed and discussed the basic principles of China 's environmental tax assessable elements of tax rates and tax purposes and tax incentives , and to improve the collection and management system . The author put forward a legislative proposal in trying to change the behavior of the taxpayer , a direction favorable to the environment , to build the basic framework of the legal system of environmental taxes to address the survival and development of international environmental issues and inter-generational . I hope to contribute to China 's environmental tax system .

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