Achieving Environmental Sustainability through Fiscal Policy
- Critical Issues in Environmental Taxation series
Edited by Larry Kreiser, Julsuchada Sirisom, Hope Ashiabor and Janet E. Milne
Chapter 2: Policy Design of Environmental Tax in China
JOBNAME: Kreiser IX PAGE: 1 SESS: 18 OUTPUT: Wed Aug 24 14:42:29 2011 2. Policy design of environmental tax in China1 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...
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