Analysis on Environmental Impact Tax Policies of China

摘要

This paper retrieves environmental impacting provisions in the existing tax system, and classifies them according to the resources flowing order, changes in environmental statistical data, and analysis of the related revenue structure. The overall level of environmental impacting taxes is still very low; meanwhile, prophase and terminal taxes, which is strongly related to environment, takes a low proportion. The indirect-tax of metaphase process also covers a narrow range and is not capable of adjusting asset holding way which eventually influences its ecological effect. The existing system lacks of tax medium policies and positive environmental incentive measures. Although there is environmental impact, the current items are far from being a system with a complete structure and obvious direction which reduces the ecological effect for environmental protection. In the end, the article proposes a "infusion model" as the corresponding recommendations for improvement.