Research on China’s Green Tax System Based on Environmental Protection Tax

DOI

10.2991/978-94-6463-770-0_43How to use a DOI?

Keywords

Environmental Protection Tax; Green Taxation; Green Transition

Abstract

China’s current green tax system is primarily composed of the Environmental Protection Tax (EPT) implemented in 2018, along with consumption tax, resource tax, vehicle purchase tax, and vessel tonnage tax. However, a comprehensive green tax system has yet to be established, and reforms are urgently needed. The EPT faces issues such as a narrow scope of taxation and low tax rates, while other green tax components like consumption tax, resource tax, and vehicle purchase tax also exhibit deficiencies. This paper recommends expanding the coverage of the EPT, raising tax rates, and reforming other green tax instruments.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yating Zhou
PY  - 2025
DA  - 2025/06/26
TI  - Research on China’s Green Tax System Based on Environmental Protection Tax
BT  - Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025)
PB  - Atlantis Press
SP  - 379
EP  - 385
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-770-0_43
DO  - 10.2991/978-94-6463-770-0_43
ID  - Zhou2025
ER  -