An Analysis of the Status Quo and Outlook of Environmental Tax Policies in China

The environmental tax policy in China,which prioritizes toll over taxation,scatters in regulations concerning resource tax,consumption tax,tax on vehicles and vessels use,tax on tillable field occupation,which is not systematic and standard enough to ensure sufficient environmental protection.In the face of China’s overall eco-environmental deterioration,it is necessary to improve the environmental protection tax system in the short run,and to replace pollution charge with specialized environmental protection tax in the middle and long run.