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

In: Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025)

Author

Listed:
  • Yating Zhou

    (Economics School of Anhui University)

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.

Suggested Citation

  • Yating Zhou, 2025. "Research on China’s Green Tax System Based on Environmental Protection Tax," Advances in Economics, Business and Management Research, in: Wenke Zang & Chunping Xia (ed.), Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025), pages 379-385, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-770-0_43
    DOI: 10.2991/978-94-6463-770-0_43
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