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| AN EXPLORATION IN THE STRUCTURE OF CHINA'S ECOLOGICAL TAXATIONS SYSTEM |
| Qiang Xiao-an |
| School of Economics and Finance, Xi'an JiaoTong University, Xi'an 710061, China |
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Abstract The failure of market mechanism caused by vague property right, public goods and externalities is the economic root of environmental pollution. Therefore, it is a common way to solve this problem from economic perspective throughout the world. It has become an important content of taxation reform to protect environment through taxation or other taxation-related means. The global trend of ecological taxation has emerged. The ecological taxation is taxation system which means that government collects a certain amount of tax for the ecologically damaging actions including production action and consumption action to pay for environmental protection, thus to sustain ecological balance. Ecological taxation system comes into being accompanying the ecological deterioration caused by the rapid industrialization and people's gradual realization for its disastrous result. The failure of market mechanism in economic external effects is the theoretical base of ecological taxation. Compared with direct regulation, financial subsidy, charging for pollution discharge, license transaction for pollution discharge and sale of pollution permission, ecological taxation seems more simple, equitable, effective and world-accepted.It will become an important kind of taxation in 21st century, and also an ideal way of realizing environmental objectives.It can stimulate the improvement of enterprises' production technology, reduce the amount of polluted materials. It benefits the coordination of micro-economic efficiency and macro-economic efficiency. Based on the above-mentioned benefit which the ecological taxation brings, ecological taxation is highly appreciated by more and more countries in the world, and it is also a symbol of civilization degree of any nation. China's increasingly severe ecological environment, the absence of ecological taxation, the desire for attainment of sustainable development strategy and raising of the consciousness of citizen's environmental protection demand pressingly the establishment of China's ecological taxation system. Therefore, fundamental train of constructing China's ecological taxation system is to issue a complete ecological taxation law, reform the old tax items, create new tax items and attach importance to both rewards and punishments.
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Received: 29 June 2004
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2005, Vol. 20 
