The basic idea for establishing a green tax system in my country is: on the basis of further improving the current tax measures to protect the environment and resources, environmental protection tax should be levied as soon as possible to make it the main tax type of the "green tax" system. This will build a scientific and complete "green tax" system.

1. Selection of tax base and taxation link of green tax

The determination of tax base mainly depends on whether the pollution problem to be solved is local or national. In theory, the best option would be to include all emissions related to environmental pollution in the tax base. However, the wider the scope of the tax base definition and the more precise the project, the higher the administrative costs will be. The choice of levying an emissions tax or a product tax depends on monitoring costs and feasibility. It is easier to implement an emissions tax on pollutants emitted from large, fixed pollution sources than to levy pollutants emitted from numerous and dispersed pollution sources. In the latter case, product taxes would be more effective if a direct link between pollutants and product consumption could be established.

The choice of taxation link depends on the possibility of using the tax system or the declaration management system. From an efficiency perspective, pollution emissions should be taxed as much as possible while reducing the number of taxable objects.

2. Determination of tax rate

Theoretically, in order to internalize all social costs of polluting enterprises, the tax rate should be able to make the marginal cost of pollution reduction equal to the marginal social loss. But it’s difficult to do in practice. Therefore, the next best option is to set environmental improvement goals first, that is, whether to target pollution reduction or fund raising. After the target is selected, the level of the tax rate can then be determined. As far as our country's current situation is concerned, the goals of environmental improvement include both pollution control and raising necessary environmental protection funds. Therefore, the tax rate should not be too high to support the growth of enterprises and maintain the sustainability and predictability of tax revenue.

3. Collection and management issues

(1) Issues of collection and management levels. Environmental problems range from local to national and cross-regional. Therefore, environmental taxes should not be completely assigned to the central government, nor should they be completely assigned to local governments. For taxes levied within a certain area where the pollution scope is limited, the central government can legislate uniformly, and local governments can be responsible for collection and management, and the right to control funds also belongs to local governments. For specially levied environmental protection taxes, they should be classified as central taxes or shared taxes between the central and local governments, which are mainly allocated and used by the central government nationwide to balance the process of improving the ecological environment in various places.

(2) Issues with tax collection and administration agencies. The tax collection and administration authority for environmental taxes should be tax authorities because environmental taxes are fundamentally a type of tax and conform to the essential attributes of taxation. Of course, due to the particularity of environmental taxes, when tax authorities and environmental departments work closely together to formulate policies, they should seriously consider the reasonable suggestions of the environmental protection department so that taxation means can work in harmony with the rules and regulations of the environmental department.

4. Supporting implementation with other means

Collecting environmental taxes is an effective means to strengthen environmental protection, but it is not the only means. It can only be coordinated with other means. To achieve the best environmental goals. Specifically include:

(1) Coordination of taxation means and control means. Control means should not be completely replaced by economic means. Under certain conditions, it itself has certain advantages. It is increasingly recognized that the application of taxes should be coupled with the continued use or strengthening of controls.

(2) Coordination of taxation means and other economic means. Environmental tax systems in Western countries generally include various special charges and user fees related to the environment. The reason is that "fees" are simple, easy to implement, and relatively flexible. At the same time, they comply with the "polluter pays" principle. Especially when the collection standards need to be continuously adjusted as the level of pollution changes, charging measures are more appropriate. In addition, the deposit system is also widely adopted by Western countries.

System Principles

Establishing a green tax system not only conforms to my country's environmental policy goals and the people-centered scientific concept of development, but also provides the funds needed to control pollution through taxation and reduce pollution. Therefore, it is very necessary to establish a green tax system in our country. The basic principles that should be followed are:

1. Adhere to the principle of taking national conditions as the basis

To establish and improve our country's environmental protection tax system, of course we must learn from successful foreign experiences, but we should also Based on my country's basic national conditions, we should establish an environmental protection tax system suitable for our own development, instead of blindly copying the practices of other countries.

2. Adhere to the principle of coordinating fairness and efficiency

Environmental protection tax should reflect the principle of "who pollutes, cleans up", and impose strict penalties on enterprises and enterprises that cause environmental pollution and destroy ecological balance. Personal taxation. At the same time, environmental protection taxes should be distributed reasonably and effectively between producers and consumers to improve efficiency and better manage the environment.

3. Adhere to the principle of collecting taxes according to law

In the past, environmental protection-related tax collections often encountered interference from “favor taxes” and local protectionism. The new environmental protection tax system should reflect the principle that enterprises and individuals that damage the environment must be levied in accordance with the law.

4. Adhere to the principle of earmarked funds

Special use of taxes is an important condition for environmental taxes to fully play their role. Taxes should be used for environmental protection facilities and key environmental protection projects undertaken by the government. At the same time, it is necessary to provide scientific research funds for environmental protection research departments and use scientific and technological means to increase environmental protection efforts.

Green consumption

In today’s world, more and more emphasis is placed on the protection of the ecological environment and the rational development of resources. Some developed countries have already begun to launch green GDP accounting models and established sustainable Develop a green ecological tax system. Foreign green ecological taxation originated in the 1970s, and many countries have begun to protect the environment through tax policies. For example, in 1972, the United Kingdom took the lead in levying a carbon dioxide tax. Subsequently, France, the United States, Germany, Australia, Sweden and other countries also levied carbon dioxide tax, sulfur tax, etc.; Germany imposed an ecological tax on mineral oils and began to impose an ecological tax on disposable beverages. The tax on bottles ranges from 0.15 to 0.30 marks per bottle; countries such as the European Union, Canada and Japan are also actively formulating green tax policies.

my country’s current environmental protection policies and measures are mainly based on administrative management methods, and some necessary economic means are also adopted, such as environmental protection fees, environmental protection investment, comprehensive utilization of tax preferential policies, etc., but their intensity and system It is far from sufficient to form a protection system against the damage caused by environmental pollution, and the worsening trend of ecological environment pollution has not been fundamentally reversed. In my country's current tax system, there is no special environmental protection tax. Based on this, it is also necessary to learn from the successful experiences of other countries and use the "green tax" system to promote ecological protection.

By adjusting and improving the tax policy on waste materials, we will further regulate consumer behavior and encourage consumers to engage in healthy, rational consumption and green consumption, so that human consumption does not affect the natural environment and species. Survive, achieve the goal of coordinating the harmonious development of man and nature, and achieve the harmonious development and comprehensive progress of human society.