Coordination Path of the Taxation Neutral Principle from the Perspective of Environmental Tax

The introduction and operation of the environmental tax has made our current tax system more reasonable in structure. The legislation of the Environmental Protection Tax Law has adopted a smooth transition idea of “fee-to-tax reform”, therefore, its substantive provisions basically deal with the original provisions of the regulations. On the one hand, since the construction of the environmental tax system replicates the original regulations, however the purpose and content of the original regulations are contrary to the traditional Taxation Neutral Principle, this should be combined with the characteristics of China’s socialist market economy, macroscopically reviewed and the Theory of Sustainable Development is introduced into the meaning of the Taxation Neutral Principle, so that the principle can realize the unification of connotation and extension in the context of environmental tax. On the other hand, on the premise of clarifying the tax nature of the environmental tax, with reference to advanced overseas experience, fully consider the regressive characteristics of environmental tax, optimize the design of tax base, tax rate and rationally adopt tax adjustment mechanism, scientifically establish a system to make the tax system of the environmental tax unified within the jurisdiction of the revised Taxation Neutral Principle.