Proceedings of the 2nd International Conference on Education Technology and Economic Management (ICETEM 2017)

A Study on the Applicability of Environmental Tax "Double Dividend" in China

Authors
Xiaohua Hou, Rui Du, Juan Huang, Lijuan Liu
Corresponding Author
Xiaohua Hou
Available Online November 2017.
DOI
10.2991/icetem-17.2017.30How to use a DOI?
Keywords
Environmental tax; Double dividend; China; Applicability; Tax reform
Abstract

The "double dividend" theory of environmental taxes can provide the basis and direction for the reform of environmental taxes in China. For a long time, China's environmental related taxes are at a low level. Levying environmental taxes does not bring too much burden to enterprises and the public. At present, the most important purpose of levying environmental taxes in China is to curb the heavy pollution production and management activities, and to promote the adjustment of industrial structure and technological innovation through pressuring. Based on the current situation of China's environmental protection and the author's research results, this paper first analyzed the basic contents of "double dividend" of environmental tax, and then discussed the "double dividend" and China practice and significance, finally put forward the reform proposals of environmental tax in China based on the "double dividend" of environmental tax.

Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2nd International Conference on Education Technology and Economic Management (ICETEM 2017)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2017
ISBN
978-94-6252-407-1
ISSN
2352-5398
DOI
10.2991/icetem-17.2017.30How to use a DOI?
Copyright
© 2017, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Xiaohua Hou
AU  - Rui Du
AU  - Juan Huang
AU  - Lijuan Liu
PY  - 2017/11
DA  - 2017/11
TI  - A Study on the Applicability of Environmental Tax "Double Dividend" in China
BT  - Proceedings of the 2nd International Conference on Education Technology and Economic Management (ICETEM 2017)
PB  - Atlantis Press
SP  - 134
EP  - 137
SN  - 2352-5398
UR  - https://doi.org/10.2991/icetem-17.2017.30
DO  - 10.2991/icetem-17.2017.30
ID  - Hou2017/11
ER  -