Research On The Green Tax System Reform In China

With the unlimited exploitation of natural resources under the extensive economic growth mode in China, the seriousness of environment and resources come from bad to worse. Environmental pollution and ecological destruction not only affects economic reproduction, but also threatens the very existence of human being. Thus “Green Revolution” unnoticeably rises with the aim of rationally using natural resources and decreasing energy consumption and environmental pollution.General Secretary Xi Jinping put forward a theory On March 6, 2015, that the environment is related to people’s livelihood, green mountain and blue sky are essential to people’s happiness, which emphasized promoting the protection of ecological environment. He said we should protect the eco-environment just like protecting our eyes and life. Obviously, environmental pollution has threatened people’s livelihood. The construction of ecological civilization is pressing. Tax is the main form of national revenue and a major means of controlling national economy, which should play its due role in the establishment of an integrated ecological civilization system.Tax system is led by economic development. With the rising and development of sustainable development theory, China’s reform of tax system transferred from economic development oriented to sustainable development oriented. The reform of green tax system emerges under such circumstances. The pressing task for tax reform in China is how to integrate economic development with effective utilization of resources and environment protection to achieve sustainable development of national economy.The author introduces the concept of green tax, analyzes the theory foundation of green tax according to the previous research home and abroad about this issue and concludes the drawbacks of current green tax system and the necessity of reforming current system. By reviewing the development of green tax in developed countries, the author points out the experience and enlightenment needed for China’s reform and the defect in the implementation of green tax policy in developed countries. The author also expounds the principles and objectives of China’s green tax reform. Based on above theories, the author tries to design China’s green tax system, puts forward specific measures of the reform and forms a new framework of green tax system, finally comes out with some countermeasures in implementing green tax system reform.