Study of Green Tax Reform and Levying VOCs Environmental Tax
China's green tax system is basically established.However,the continuous and in-depth promotion of green tax reform is a continued strong driving force for achieving high-quality economic development and accel-erating Chinese-style modernization.How to effectively connect the VOCs environmental tax with the current green tax reform is the key to promoting China's green development,promoting the national ecological environ-ment governance capacity and achieving effiicient environmental protection.The study of green tax reform and the collection of VOCs environmental tax aims to speed up the inclusion of VOCs in the scope of environmental tax and effectively improve the quality of the ecological environment.By means of literature research and case com-parison,this paper analyzes the basic situation and existing problems of the green tax reform in China,expounds the necessity of levying the VOCs environmental tax reform to promote the green tax reform,studies the practice of levying the VOCs environmental tax in developed countries such as the United States,the European Union and Japan and the enlightenment to China.The following conclusions are reached.Studying the collection of VOCs environmental tax will promote a wider range of green tax reform and accelerate the green transformation in the whole field;Similarly,the green transformation in the whole field is inseparable from the comprehensive expan-sion of the green tax system.Finally,it is proposed to establish a policy mechanism for the collection of VOCs en-vironmental tax as soon as possible,amplify the synergistic governance effect of VOCs environmental tax and other policies,then explore the innovative scientific collection of VOCs environmental tax,and realize the policy proposal of promoting China's green tax reform with VOCs environmental tax.
green tax reformgreen tax systemVOCsenvironmental tax