Critical Issues in Environmental Taxation series
Edited by Larry Kreiser, Ana Yábar Sterling, Pedro Herrera, Janet E. Milne and Hope Ashiabor
Chapter 4: Taxation reform for promoting low carbon green growth in China
Climate change, ecosystem degradation, desertification, deforestation, the impacts of pollution on human health, growing resource scarcity, as well as concerns about food, energy and water security, are current challenges facing China. As these environmental and social issues, arising along with rapid economic development and urbanization, are of increasing concern, and, following the formation of a market economy, the Chinese government has decided to rely more on economic policy to promote low carbon green growth. Environmental taxation policy is used as an economic instrument for pollution control/prevention, resource conservation, and environmental protection. Environmental Taxation Reform (ETR) is critical to support sustainable macroeconomic, social, and environmental development, and thus vital to low carbon green growth in China. In a broad sense, ETR includes the establishment of environmental tax, the reformation of fiscal and preferential policies related with environment and natural resources, as well as the elimination of inappropriate subsidy and charge policies which are adverse to the environment. In a narrow sense, ETR means collecting or reducing taxes from entities or individuals which are engaged in exploiting and utilizing, or protecting, environmental resources, according to the extent of the exploitation, pollution or protection of environment. In addition to the ongoing ETR, fiscal policy changes for environmental protection are also worth discussing here, as supporting ETR.
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