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

Yating Zhou ()
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Yating Zhou: Economics School of Anhui University

A chapter in Proceedings of the 2025 3rd International Conference on Digital Economy and Management Science (CDEMS 2025), 2025, pp 379-385 from Springer

Abstract: 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.

Keywords: Environmental Protection Tax; Green Taxation; Green Transition (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-770-0_43

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