중국의 환경세법에 관한 고찰 및 시사점

China 's environmental tax law, which has been in effect since 2018, has the following characteristics. First, the method of procuring environment - related resources has been transformed from the method of collecting duties based on past administrative ordinances to the method of collecting duties based on laws, greatly enhancing the legal stability and predictability of environmental tax. Second, the current Environmental Protection Tax Act in China means that the indirect tax collection method based on the principle of beneficiary burden of the past has been converted to the direct taxation method in accordance with the principle of burden of the burden. Third, according to the current Environmental Protection Tax Act of China, the types of pollutants subject to taxation of environmental protection tax are classified into 125 kinds and the pollution conversion index calculated based on the level of pollution that can be caused by the pollutant emission and the restoration cost However, Korea has yet to enact professional and comprehensive environmental tax legislation, and most environmental resources are procured through collecting various duties from the general administrative departments such as Ministry of Environment and Ministry of Land, the taxation system for environmental taxation is not only compliant with the principle of beneficiary burden that it is difficult to demonstrate the corrective function that should be embedded in the environmental tax, but also shows the problem that the legal environment for enacting the environmental tax law including the Constitution is also very poor. Therefore, it is necessary to legislate professional and comprehensive environmental tax such as environmental tax (or carbon tax) as soon as possible considering the trends of environmental tax legislation in the world, current environmental problems of Korea.