Abstract:

China has not yet set up an independent environmental tax, and nowadays the government’s environmental protection policies mainly consist of emission fee (EF) and merging style environmental tax (MSET) The positive effects of EF are limited because of its own defects, and MSET puts both tax punishments and preferences among various categories of tax, resulting in the coexistence of eco-unfriendly behaviors overcharged (multiple-taxation) and undercharged (low tax rate or not included in the scope of taxation), and also no obvious incentive to eco-friendly behaviors Based on the analysis of China’s countermeasures and its defects for environmental protection, the idea of establishing independent environmental tax which integrates existing EF and MSET, and using MSET for tax preferences to encourage eco-friendly behaviors are proposed, and finally, some relevant suggestions are put forward

Key words: independent environmental tax, emission fee, tax incentive