Sustainable Development And Financial And Tax Policy Research

Up to now, human society has created unprecedented civilization. With the rapid development of science and technology and the rapid industrialization process, a series of serious problems such as the problem of resources, environment, ecology, population, etc, were also brought. As a great developing country, China is also enduring heavy expense for the high-speed development of economy. So, people are searching after a sustainable development of the economy and society.This thesis starts off with the forming and development of the sustainable development theory. It analyzes the economic principle of environment pollution and points out that since 'market failure' and 'government failure' both exist in the solutions of environment problem, it needs coordination and cooperation of these 'two hands'-'market' and 'government' to solve the environment problem. On such basis, through the classification and compare of the environmental economic policy, it defines the basic theory, which proves that financial and tax policy can be used to promote the environment control and strengthen the environment protection. It emphasizes that financial and tax policy should be used as an important tool for macroeconomic regulation and control and meanwhile, financial and tax policy should play an important role in promoting using the market mechanism to solve the environment problem. It reviews foreign countries' experience of financial and tax policy that can promote sustainable development and points out their developing trends, which can help to establish the goal and principle of China's sustainable financial and tax policy. Considering Chinese practical situation, to proceeds in an orderly and stable way, this thesis divides the goal of China's sustainable financial and tax policy into three kinds: short-term goal, mid-term goal and long-term goal. According to the judgment of economic situation both inside and outside China, it brings forward some corresponding principles.Under the goal and principle of China's sustainable financial and tax policy, thisthesis mainly talks about how to establish financial policy, tax policy and corresponding environmental accounting system and policy guarantee system which can promote China's sustainable development. While establishing the financial policy system, it reviews China's financial policy in the past 10 years and analyses restrictions to sustainable development such financial policy brought. Then it designs a new sustainable financial policy system, which contains 6 aspects: optimizing financial expending structure,constructing environment protection transfer system, innovating environment protection fund system, accelerating the innovation of financial regulation of the environment protecting industry, establishing multi-investing and financing environment protecting stratagem, estimating environment protecting performance. While establishing tax policy system, after analyzing the present situation and limitation of China's environment protecting tax policy, this thesis brings forward that the government should collect environment protecting additional tax, environment pollution tax, environment resource tax and environment consumption tax step by step, and should make some green adjustments to the present tax system. It protests that the government should establish the environment protecting tax policy system in it's power according to corresponding economic and society-developing phase. While establishing the environment accounting system, which is necessary for the sustainable financial and tax policy, it analyses the necessity of establishing the environment accounting system under the sustainable development theme and its macro and microcosmic structure, then suggests to establishing the environment accounting system in an orderly way: establishing that system, developing and perfecting it and putting in practice completely. While establishing the policy guarantee system which can promoting the sustainable financial and tax policy, it protests that the government should, first of all, strengthen the construction of environment protecting legal system which can provide guarantee for the sustainable development; secondly, establish green GDP system; thirdly, establish integration decision-making mechanism which can promote sustainable development; fourthly, develop the circulation economy and accelerate the construction of a economical society; fifthly, generalize green consumption, greenpurchasing and clean production.In conclusion, this thesis starts off with the serious environment problem brought by the rapid development of the economy and society, takes the sustainable development of the economy and society as a final goal, discusses the theory basis about promoting environment protecting by using economic measures, mainly using the financial and tax policy measures. On such basis, it designs the corresponding financial and tax policy tool and the material measures that should be adopt. It also establishes the necessary guarantee measures, which can help the financial and tax policy to be well put in practice...