| Along with deeper economics globalization, the theory of Sustainable Development inEconomy aiming at ecological benefits has become the mainstream economic theory whichinfluenced the practice of economic. And the self-sustaining improvement mechanisms ofecosystem operation stand in vivid contrast against the linear traditional action mode. Actualtax system of China that has adapted well to the traditional economic background is the lineartoo, which became the shackle factor of economy transition. Therefore, this paper suggests thatthe improvement of our tax system should use the mutual disaggrega-tire self-sustainingmechanisms among segments inside ecosystem, in order to reconstruct the mechanism ofsubstantive laws of tax system. It was called GTR mode in context.According to the theory of Institutional Economics, the change of tax system is the inherentthrust power of mode transition through influencing the patterns of benefits' distributing. Thecontradiction between our actual tax system and the development of economy was caused bythe conflict between system mechanism and the trend of ecological economy. On the basis ofecosystem's self-adjustment function, this paper examines through operative benefits ofecological economy after the combination of ecosystem and economic system combined, thenbrings a viewpoint about that tax system should receive the ecological operation mechanism.And we should establish different tax categories in term of the rules of ecological operation,follow the dissipative process of ecological resources in manufacturing, arrange the essentialfactors such as objects of taxation and rate paying, set up the mutual decomposing relationshipamong tax categories, and form a system of substantive laws which would be guided by theecological operative mechanisms. Whereas the complexity of economy, its correlative toolsabout ecological improvement and other economic and political pattern, GTR mode wascompatible with these conditions, and it can use other economic tools to strengthen thefunction of ecological protection, establish the system channels through the political tools,make use of the upgrade of culture of tax and ecological ethic sprits, actualize the improvementof GTR mode gradually, and consequently, settle the problem of economic Externality.Revenue for the government obtaining resource realized as a second importance position,becoming the resource guarantee for GTR mode's ecosystem function. The second benefit ofperformance GTR mode is to protect the citizen's fair sharing the ecosystem resources, whichpasses to affirm to the resources property right of the citizen ecosystem property, giving citizento the new meaning of ecosystem resources of fair sharing endow the traditional tax fairprinciple. After the implement of GTR mode, in addition to correct current tax revenue fromthe distortion of the tax system, which can also produce the property exchange of ecosystem resources to the market and place it to the tax regulate of the scope, bring "the third-dividendbonus" for the economy.Owing to the insurmountable economic development stage, this article thinks, the implementof GTR mode, which needs put up according to the level cent step of the economydevelopment. ON the condition of the national economic power by per capita GDP still notstrong, the creative ability of the science and technology is different relatively large with othercountries of the world, the level of the tax cultural lacks endocentric law adoration spirit, GTRmode can only select single pollutant which is fit to the present economy, on the control of thescientific examination means and easy to accept by the society. Which can be as regulateobject of the GTR mode, carry out the first steps of GTR mode. According to the economicsturdy development power after the open of the door, the comprehensive of the nationalstrength strengthens continuously, the inputs of the science and technology increases year byyear, the per son's morals spirit sublimates continuously, the second steps of GTR modeimplement will launch smoothly. |
