| As the guiding ideology In China's economic and social development, the Scientific Concept of Development has gradually become a national long-term strategic planning. Environmental protection is China's basic state policy, and to build a resource-conserving and environment-friendly society is the important goal in China's economic and social development. Water resources, air resources, forest resources and other environmental resources are the material foundation and basic premise for human survival and sustainable development, their protection and sustainable utilization problems must be valued highly. As is known to all, the modern economic rapid development and human material life level increases also sparked a series of environmental problems, such as water shortage and pollution, air pollution cause acid rain and global warming caused by overcutting forest, soil desertification, soil erosion, etc, so need to take measures to alleviate this situation urgentty. As the main force of environment resources protection, the government must use fiscal policy, arranging funds for promoting the process of production, distribution, exchange, consumption of environment resources, to give subsidies to the behaviors in favor of environment resources reproduce and protection work, to charge tax to excessive and inefficient use of environmental resources so that interfere with the act of environmental resources reproduction, in order to give full play to fiscal policies in the role of the protection of environment resources.As research objects on the fiscal theory and policy of environmental resources, this article firstly makes systematic studies on the relationship of public finance and environment resources, and also makes it theoretical basis, and reflects it to environment resources protection practice. Secondly, using subsidies, tax and other fiscal policy tools for the protection of environment resources is the main aspects in government environmental financial activities, to continuously perfect environment finance theory and strengthen environmental financial construction is significant to standardize the practice for guiding environment resources protection, increasing the fiscal policy effect, this paper analyzed problems related and then based on the reference to the international society experiences, studied on fiscal policy of China's water resources, air resources, forest resources protection. Containing the introduction section, the whole thesis has six chapters and the concrete content as follows:The introduction mainly includes the paper's background and literature foundation, research ideas and methods, research framework and contents, innovation and insufficiency, etc.Chapter 1 studied the relationship between public finance and environmental resources reproduction. It is belonged to the one between public finance and social reproduction, this chapter makes a review on the relationship between public finance and social reproduction, and argues that, the relationship, between public finance and social reproduction, includes the one not only between public finance and material information reproduction but also between public finance and population reproduction, and also the relationship between public finance and environmental resources reproduction even more. There exists a close nexus with mutual decision, influence, and restraint between public finance and production, distribution, exchange and consumption in environmental resources reproduction.Chapter 2 studied the general theory of environmental finance and the international experience. To perfect environment finance theory is necessary to strengthen and improve fiscal policy effect, maintain and promote environmental resources reproduction smoothly This chapter analyzed the meaning and features, policies tools and policy effect of environmental finance secondly, and then analyzed emphatically the international experience about water, air and forest resources protection, to guide our work related environment resources protection, because the theory related environmental finance applied in the practice must be used and consolidated to the protection of environment resources.Chapter 3 studied the fiscal policy of China's water resources conservation. This chapter at first analyzed the general situation of the fiscal policy of China's water resources conservation; propose to research systematically the fiscal policy of water conservation. So this chapter analyzed the current situation in the water resources protection in our country, and then discussed emphatically government subsidies and water transfer payment system of ecological compensation is to reform, on the other hand, this chapter discussed the current water resources fee and water pollution charge (sewage wastewater and for sewage processing) in our country, and the situation of the reform of tax should make money questions were discussed.Chapter 4 studied the fiscal policy of China's air resources protection. This chapter at first analyzed the general situation of the fiscal policy of China's air resources conservation, and concludes that the research is still weak in the financial input, and then analyzed the problem, and also the related policy probes. In fiscal fundraising aspects, this chapter studied SO2 emission charges, a carbon tax, fuel; motor vehicle environment tax issues were discussed. SO2 emission charges levied mainly is the reform of the system of sulfur dioxide tax. The large increase in carbon dioxide impact of global problems, one of the important means of controlling carbon dioxide emissions is levying carbon tax. After our country collecting the fuel, there are still some problems need to be improved. In addition, motor vehicle pollution has become the main reason in China's cities air pollution, with the reform process of motor vehicles tax, it is also necessary to implement vehicles environmental tax.Chapter 5 studied the fiscal policy of China's forest resources protection. This chapter at first analyzed the general situation of the fiscal policy of China's forest resources conservation, and proposes that we should need to be some policy analysis, under the introduction and analysis about the forestry fiscal policy on the basis of perfecting gradually, in order to adapt to the demand of new situation. The expenditure policy of finance in forestry, this chapter discussed on various types' forestry subsidies in China, think it need in perfecting the basis of financial subsidy way, and actively expand forestry financing channels, conduct forestry and financial institutions loan cooperation. Income policy, China's current forestry tax burden is becoming easy, but forestry fees need clear further more. On forestry fund, it need to improve the use benefit of it, and gradually returned the raising fund to the forestry producers, and build the forestry fund system, and combined with the establishment of the forest carbon market, make more funds for forest ecological benefit compensation.Overall, the paper made some new exploration, based on the fiscal theory and policy of environmental resources, mainly displays in:1. Because the general study of the relationship between public finance and social reproduction in the traditional finance theory includes only the relationship between public finance and material goods reproduction, at most includes the relationship between public finance and population reproduction, the paper expanded the research coverage, and breakthrough to study the problem of the relationship between public finance and environment resources reproduction systematically.Public Finance is included the allocating link of social reproduction, and the social reproduction principle is an important part of the socialist finance theory basis, and to value and perfect the study of the relationship between finance and social reproduction, is the basic premise of all financial distribution activities, formulating and implementing all fiscal policy. In this sector, long-term the study focus was on finance and material goods reproduction, and later by the influence of Marx "two production" theory again, expanded to the relationship between finance and population reproduction. From the existing research results, it's accurate and complete in the research on finance and material goods reproduction relations, and it also made some progress in the research on finance and population reproduction relations. However, we know, whether material goods reproduction or population reproduction, both need environmental resources reproduction as the premise, so when we analyze the relationship between finance and social reproduction, we must consider the status and effect of environmental resources, and make finance and environmental resources reproduction relations study into our vision, such make our finance theory to be more perfect, avoid some policy mistakes. For finance and environmental resources reproduction relational question, existing material currently limited to propose this problem, and so, this paper analyzed the problems systemically.About the relationship between finance and environmental resources reproduction, this paper considered, environmental resources reproduction belongs to a kind of social reproduction, finance and environmental resources reproduction relationship belongs to the relationship between finance and social reproduction research coverage, finance and social reproduction relationship principle can specifically reflect and applicant into finance and environmental resources reproduction relationship, national finance activities must be involved in the production, distribution, exchange, consumption links of environmental resources reproduction, reversely will affect the entire financial distribution activities, and finance and environmental resources reproduction relations is the relations between environmental resources reproduction each particular link and finance. Overall, there exits influences on each other, promote each other and interdependent relationship between finance and environmental resources production, distribution, exchange and consumption.2. Based on the different understanding about environmental finance on theory and practice at home and abroad, proposed the new definition of environmental finance constructively.As the practical guidance of government finance for environmental resources protection, to establish and perfect environmental financial related theory has the important meaning for strengthening and improving environmental resources protection fiscal policy effect, maintaining and promoting environmental resources reproduction smoothly. Overall look, the understanding on the environment finance meaning, early studied the fiscal revenue policy strictly, such as the environmental taxes (charge), and then included the subsidies and tax etc., that is a series of fiscal policy tools (income and expenditure two aspects), and later as a government payment activities such a deepening process, it is worth affirmation, but not enough. We know that, except organization payment activities, the government financial activities include still adjusting control, regulatory activities etc, and with the development of market economy, a very important trend in the control environmental problem that is emphasized to use market means that the market mechanism, give full play to the environment, such as emissions trading, which obviously is not limited to the government payment activities, it should be a broader sense of the government economic activity with government and market.Therefore, this paper suggests that, environmental finance, namely environmental resources finance, is a series of economic activity, which is based on the market, make full use of various financial policy tools to regulate the market main body behavior, to participate in the environmental resources of the means of production and distribution, exchange, consumptive link, so as to realize the environmental resources and ecological environment protection and eventually promote environmental resources reproduction and economic social sustainable development, it is an important part of public finance construction.3. Based on the research on our water resources, air resources, forest resources protection fiscal policy, the paper made the further improvement suggestions on the corresponding countermeasures.In water resources, air resources, forest resources, three kinds of environment resources protection fiscal policy, the present study has more, in some progress is still relatively remarkable. In view of this, on one hand, the results of these study were summarized, analyzed, in fully absorb again, at the same time, on the basis of these results through close contact of current and actual problems concerning its further rethink the improvement, the author puts forward some constructive opinions. (1)About the protection of water on our fiscal policy, the research point on water use and how is the behavior of water pollution taxes (fees) problems, and about the government invests less fiscal policy. In view of this, this article on water resources protection financial investment aspects of financial subsidies, water transfer payment system of ecological compensation for the problems such as targeted analysis. Of course, this paper also concerns of the people at present problems of water resources, water pollution tax reform is discussed. (2) About China's air resources protection fiscal policy, people's research focused on the behavior of to cause air pollution taxes (fees) problem, as the whole fiscal policy system speaking, this kind of practice is not perfect, still should also include financial commitment policy study. This paper analyzed about this, and SO2 emission charges and tax issues, collecting the carbon tax, fuel oil tax problems facing still un-solved problems, collecting the motor vehicle environment tax problems were discussed. (3) About our forest resources protection fiscal policy, people on the research emphasis in the forest is more for management object forestry fiscal policy are analyzed, the both in theory and practice has been rapid development, more and more mature gradually. But is considered in this paper, through years of reform, such as forestry subsidies, forestry taxes, forestry fund etc forestry fiscal policy has undergone great changes, which requires us to analyze these policies again, in order to adapt to the new situation needs. Based on the problems existing in the policy program by combining the current situation separately carried on the analysis, and put forward the corresponding countermeasures and suggestions.Although this paper make a tentative exploration on several aspects above, but the deficiency is outstanding. For example, environmental resources finance has wider aspects; any of these aspects are launched thorough analysis, independent documents, so the study is narrow unavoidably. And even if the author strives to be comprehensive system analysis, but because the author's theoretical accomplishment, practical experience, the knowledge structure especially lack of environment related knowledge background, the analysis to certain questions still appear quite shallow and general. In addition, this paper focuses on the theoretical analysis and qualitative analysis, still lack of measuring empirical test; this also reduces the some problems persuasive. These all require continuous improvement and expansion in the later study.
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