Tax Research Memo
Tax research memoTo build the main purpose of the environmental tax system is not in the nations tax increases, but through the way of tax it can actively guide the enterprise to set up environmental protection consciousness. It can strengthen environmental cost management to reduce the pollution and destruction to the environment. A green taxes will rise in the cost of the related industries in US, especially in the transition of industrial structure in US. It can severely increase the burden of the enterprise, therefore, preliminary set taxes, tax rates and tax should be low to cultivate the consciousness of environmental protection. In addition, environmental taxes are special fund is special. The central and local governments sharing is according to the 4:6 proportional share to fully arouse the enthusiasm of the local and central payment (Callan, 2009). It should focus on major environmental projects and local money except for some environmental protection projects as far as possible to encourage enterprise energy conservation and emissions reduction. The tax will make up for losses to enterprises, local governments should actively guide the local enterprise development in the direction of the beneficial to environmental protection. In view of this, US can impose two taxes: one is a carbon tax, the second is pollution tax. In addition to the two big tax imposed, it also needs to have US other relevant environmental protection tax adjusted to make the sum of the two taxes to cooperate with each other, forming an organic whole, constitute the environmental tax system of US (Floros, 2005).
The construction of a carbon tax is aimed at by carbon dioxide tax in US, it is to reduce carbon emissions for the purpose of the fossil fuels (such as coal, natural gas, refined products, etc.) According to the carbon content levy a tax or carbon emissions, carbon tax is levied on for the purpose of reducing carbon dioxide emissions, so the object is to choose the course of carbon dioxide emissions. But for the collection and management methods such as difficult to measure the reality of technical and operability, at the same time it should consider the co2 emissions due to consumption of fossil fuels and so on (Callan, 2009). At the beginning of the levy, it could be the carbon content of fossil fuels such as coal, natural gas, refined products object as a tax on carbon tax in US after measurement conditions to take the taxation of emissions of carbon dioxide. A link set in carbon tax levy can link in production or consumption. In the production process it can impose on producers and benefit from tax source control to ensure the full collection of taxes, but producers in the end still will be passed on to consumers. Consumers indirectly paid taxes, but didnt have a carbon tax should be imposed (Lu, 2010). No environmental protection consciousness arouse the consumers of carbon taxes. As a result, a carbon tax appropriate link tax is on consumption. It not only embodies the principle of use payment, but also to arouse consumers environmental protection consciousness. The consumer consumption tax has the disadvantages of difficult to determine, so need to the tax authorities to strengthen tax source control.