Table of Contents

Environmental Taxation in China and Asia-Pacific

Environmental Taxation in China and Asia-Pacific

Achieving Environmental Sustainability through Fiscal Policy

Critical Issues in Environmental Taxation series

Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne

Environmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability. Highly topical chapters include energy tax policy in China, environmental fiscal reform, carbon tax policy in northeast Asia and environmental taxation strategies in China, Asia and Australia, as well as many other relevant topics.

Chapter 2: Policy Design of Environmental Tax in China

Jinnan Wang, Chazhong Ge, Shuting Gao, Yajuan Ren and Feng Long

Subjects: economics and finance, environmental economics, environment, environmental economics, environmental law, law - academic, environmental law


1 Jinnan Wang, Chazhong Ge, Shuting Gao and Yajuan Ren Environmental tax policy is used as a kind of economic means to regulate pollution and to protect the environment. In a broad sense, it includes establishing environmental tax, fiscal and preferential policies related to the environment and natural resources, as well as eliminating subsidies and environmental charge policies which are harmful for environmental protection. From this point of view, many countries have environmental tax policies. In a narrow sense, environmental tax means to collect or cut taxes from enterprises or individuals, which are engaged in developing, protecting or utilizing environmental resources, according to the degree of exploitation, pollution, destruction or protection of the environmental resources. Therefore, few countries regard environmental tax as one of categories of general taxation. With the establishment and improvement of Chinese market economy system and the rise of requirement for environmental management, new means of management are urgently needed for China’s environmental protection. As a kind of new management method, environmental tax arouses the interest of relevant government departments, scholars and experts. On the other hand, environmental protection needs a large amount of government investment for it to be successful, and environmental tax can raise fiscal revenue for governments. Although the environmental tax revenue belongs to public financial funds, it could also be used as specialpurpose funds for environmental protection. Through investigation and practice in some countries, it is shown that environmental tax can not only change the polluter’s behavior, but can also be used to...

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