[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303093-105":53,"doc-detail-303093-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","study-on-the-shortage-and-reconstruction-of-chinese-ecological-tax-system","Study on the Shortage and Reconstruction of Chinese Ecological Tax System","","Guided by the science-based development perspective, the paper argues for gradually establishing a Chinese ecological tax system that both encourages environmental action and helps finance environmental protection. It links social costs of ecological pollution and destruction to production costs and market prices, aiming to achieve policy and legal objectives for controlling pollution and improving ecological quality. Under the needs of sustainable development, it proposes reforms covering an ecological pollution tax, adjustments to the resource tax system, and changes to related provisions in other tax types.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/study-on-the-shortage-and-reconstruction-of-chinese-ecological-tax-system/303093/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/study-on-the-shortage-and-reconstruction-of-chinese-ecological-tax-system/303093.png","ImageObject",442,249,{"name":88,"@type":89},"Guten tag","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-21","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the ecological tax system and what functions does it serve?","Question",{"text":108,"@type":109},"The ecological tax system is a set of taxation measures used to achieve ecological objectives, raise environmental capital, and strengthen taxpayers’ environmental activities. It includes special tax types and related regulations for pollution ecology, destructive behaviors or products, and environmental protection contents embedded in other tax categories.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How does the paper describe the role of ecological tax in influencing economic behavior?",{"text":113,"@type":109},"By pricing ecological resources and embedding those prices into enterprise and personal costs, the system translates external social ecological costs into production costs and market prices. It then changes price signals to correct consumption and production behaviors that harm the ecology.",{"name":115,"@type":106,"acceptedAnswer":116},"What shortcomings does the paper identify in China’s current pollution charge system?",{"text":117,"@type":109},"The paper highlights several issues, including relatively low charge standards, a taxation range that is too narrow, and unreasonable taxation evidence. 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According to the requirements of sustainable development, China present tax system should be adjusted, and the relatively perfect ecological tax system should be gradually established. In this article, we put forward main countermeasures including the taxation to ecological pollution tax, the reform to resource tax system, and the adjustments to corresponding articles of other tax types about environmental protection.  \nKeywords: Ecological tax, Ecological pollution tax, Ecological resource tax  \n1. The basic frame and functions of the ecological tax system  \nThe ecological tax means many tax types and special taxation system composed by a series of taxation measures that are imposed by the country for realizing special ecological objective, raising environmental capital and strengthening taxpayers’ environmental activities, and it includes special tax types and relative regulations aiming at pollution ecology, the behaviors or products destroying the ecological balance, various tax adjustment measures to protect the ecology and relative contents about environmental protection contained in other tax types.  \nThe special ecological protection tax includes the ecological pollution tax imposed to contaminations or pollution behaviors and the ecological resource tax imposed to rare resources or the behaviors utilizing or destroying natural resources (Xu, 2001, p.22) . The existing ecological tax types imposed by various countries include (1) the pollution tax, i.e. the direct tax which is directly associated with actual pollution values (or evaluation values) and computed by the pollution amount,(2) the product tax or material tax, i.e. the indirect tax to commodity or service which mainly aims atthe products which produce pollutions in the production process or in the consumption and disposal process, (3) the special tax to finance capital for the environmental protection. The relative ecological tax measures include (1) the tax payout, i.e. derating the behaviors or establishments that are propitious to the environmental protection, for example, implementing derating or drawback to the investments of energy-saving or low pollution equipments for encouraging environmental investments, and implementing tax derating to some technology transfer fees for encouraging environmental technology research, and implementing tax-free to the recycle of old and waste goods for encouraging the recycle of the equipments,(2) tax difference, i.e. implementing low tax rate for the beneficial ecological products and imposing high tax rate for the products harming the ecology, (3) other relative environmental protection regulations contained in other tax types.  \nThe ecological tax can make a price for the ecological resources and number the price into the cost that enterprise or personnel utilized the ecological resource, realize interior translation of the exterior cost, change the market price signals to rectify the consumption and production behaviors which harm the ecology. The income of ecological tax can establish the special sustainable develop fund that the government fathers and guarantee the ecological resources except for paying relative costs about management, supervision and compulsive implementation.  \nThe ecolog","cbCairKhzj7pahAu","https://ap.wps.com/l/cbCairKhzj7pahAu","pdf",213789,"English","# Abstract\n# The basic frame and functions of the ecological tax system\n## Definitions and components of ecological tax\n## Ecological protection tax: pollution tax and resource tax\n## Incentive and financing mechanisms\n# The actuality and shortage of China ecological tax system\n## The pollution charge system\n## Problems: low charge standards, narrow scope, and unreasonable evidence","[{\"question\":\"What is the ecological tax system and what functions does it serve?\",\"answer\":\"The ecological tax system is a set of taxation measures used to achieve ecological objectives, raise environmental capital, and strengthen taxpayers’ environmental activities. It includes special tax types and related regulations for pollution ecology, destructive behaviors or products, and environmental protection contents embedded in other tax categories.\"},{\"question\":\"How does the paper describe the role of ecological tax in influencing economic behavior?\",\"answer\":\"By pricing ecological resources and embedding those prices into enterprise and personal costs, the system translates external social ecological costs into production costs and market prices. It then changes price signals to correct consumption and production behaviors that harm the ecology.\"},{\"question\":\"What shortcomings does the paper identify in China’s current pollution charge system?\",\"answer\":\"The paper highlights several issues, including relatively low charge standards, a taxation range that is too narrow, and unreasonable taxation evidence. It also notes that current charges mainly target enterprises and do not cover various other pollution-related matters and waste types.\"}]","Study on the Shortage and Reconstruction of Chinese Ecological Tax System | PDF",1789799942]