1.Full citation and abstract (include link if exists)
Citation: Jie Han, Tianhong Zhen, China Now Has the Ability to Collect Environmental Tax, Xinhua Daily Telegraoh, 2008.
Abstract: The government work report in 2008 once again stressed the need to increase energy conservation and environmental protection efforts. Faced with the grim situation of environmental protection, China already has the basic conditions to collect environmental taxes. The opportunity should be seized and be included in the agenda.
2. What is the main point and the purpose of the article?
I. Collecting taxes is one of the most effective government regulations. China’s market economic and tax system has continued to develop into a more mature system. Thus, China has the conditions to collect environmental tax.
II. Legal and administrative intervention alone is not enough to solve the environmental pollution problem, taxes and other market-based mechanisms are required.
III. The experiences in other foreign developed country have set up a good example for Chinese government.
3.Does the way the article is written encourage you to take sides on the issue? Explain.
Tax was always considered as a negative thing for most of people. However, tax is actually a double-sided sword.
税收不仅仅只有负面影响，税收是一把双刃剑。
4.List the sources the author(s) use to support the claims on air pollution (i.e. scientific evidence, expert, government official, citizens, etc.). Provide names and short descriptions.
Kang Jia: CPPCC member and director of the Ministry of Finance Division.
5.What bias did the author bring to the writing of this article?
The author did mention any bias.
6.How (if at all) are health disparities, or other equity issues addressed in the article or report?
The author did not mention any disparities.
7.What three points, details or references from the article did you follow up on to advance your understanding of the issued and actors described in the article?
The environmental taxes should include taxes on solid waste, air waste and CO2 emission.
Environmental Tax should be an independent tax alone from other economical taxes.
The Chinese environmental tax should be built on the previous environment tax examples from other countries and develop its own characteristics.
贾康委员:我国已具备开征环境税基本条件
韩洁 郑天虹
新华每日电讯/2008 年/3 月/9 日/第 004 版
1. Full citation and abstract (include link if exists)
Citation: Jie Han, Tianhong Zhen, China Now Has the Ability to Collect Environmental Tax, Xinhua Daily Telegraoh, 2008.
Abstract: The government work report in 2008 once again stressed the need to increase energy conservation and environmental protection efforts. Faced with the grim situation of environmental protection, China already has the basic conditions to collect environmental taxes. The opportunity should be seized and be included in the agenda.
今年的政府工作报告再次强调要加大节能减排和环境保护力度。面 对当前严峻的环境保护形势, 目前我国已具备开征 环境税的基本条件,应抓紧时机将其纳入议事日程。
2. What is the main point and the purpose of the article?
I. Collecting taxes is one of the most effective government regulations. China’s market economic and tax system has continued to develop into a more mature system. Thus, China has the conditions to collect environmental tax.
II. Legal and administrative intervention alone is not enough to solve the environmental pollution problem, taxes and other market-based mechanisms are required.
III. The experiences in other foreign developed country have set up a good example for Chinese government.
1) 收税是政府宏观经济调控的有效手段之一。我国市场经济体制和复合税制的不断发展完善,为环境税的开征提供了条件。
2) 单靠法律和行政干预已远不能解决环境污染问题,而需要更多地利用基于市场机制的税收或收费等经济杠杆。
3) 国外开征环境税的经验借鉴和我国全民环境意识的普遍提高也为开征环境税奠定了基础。
3. Does the way the article is written encourage you to take sides on the issue? Explain.
Tax was always considered as a negative thing for most of people. However, tax is actually a double-sided sword.
税收不仅仅只有负面影响，税收是一把双刃剑。
4. List the sources the author(s) use to support the claims on air pollution (i.e. scientific evidence, expert, government official, citizens, etc.). Provide names and short descriptions.
Kang Jia: CPPCC member and director of the Ministry of Finance Division.
5. What bias did the author bring to the writing of this article?
The author did mention any bias.
6. How (if at all) are health disparities, or other equity issues addressed in the article or report?
The author did not mention any disparities.
7. What three points, details or references from the article did you follow up on to advance your understanding of the issued and actors described in the article?
The environmental taxes should include taxes on solid waste, air waste and CO2 emission.
Environmental Tax should be an independent tax alone from other economical taxes.
The Chinese environmental tax should be built on the previous environment tax examples from other countries and develop its own characteristics.
我国环境税的征收范围应设定为包括废水、 废气、固体废弃物等在内的污染物排放和二氧化碳排放。
“环境税”应设计为一种独立税种 。
中国应该在外国环境税的基础上制订自己的环境税。