Study on the Environment Tax Realize Ecological Compensation in China

Abstract:

The environment tax provide capital source for ecological compensation, Although the environment tax legal system give a guarantee for the environment and conservation of resources, The current environment tax legislation is lack of ecological compensation concept, lack of the preferential tax policy for different areas, and the funds of ecological compensation is limited. But the environment tax has irreplaceable function for realize ecological compensation, We should establish a set of environment tax law system, establish environment tax differentiation system and improving existing environment tax redistribution system.

• Periodical: Advanced Materials Research (Volumes 989-994)
• Pages: 5584-5587
• DOI: https://doi.org/10.4028/www.scientific.net/AMR.989-994.5584
• Online since: July 2014
• Authors: Li Yuan Xu*
• Keywords: Ecological Compensation, Environment Tax, Tax Differentiation System

References

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[3] Data from: according to the Chinese tax yearbook (2011).

[4] China's ecological compensation mechanism and policy research team, China's ecological compensation mechanism and policy research, science press, 2007. pp.2-4.

[5] Li Xin. Study on construct a framework of environmental tax in China [J], The tax research 2005(6)47-50.