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Existing Problems Of China's Taxation Policy On Haze Prevention And Control And Its Improvement Countermeasures

With the rapid the pace of development of industrial economy and increasingly high level of national economy is in China, problems of fog and haze happened frequently in recent years. In the prospective angle of tax policy, this paper points out that the main problems of haze prevention and control which are tax policy is scattered, the lack of standardization and systematization, scope of tax is too narrow, range of tax is too constrictive , pollution charge system is unreasonable, lack of special tax for solving fog and haze. Some suggestions are given that levying sulfur dioxide, carbon dioxide, nitrogen oxide and other environmental taxes as soon as possible, promoting and speeding up the discharge system reform，optimizing the existing tax policy related to fog and haze prevention and control.