Studies On The Green Taxation System In China

Since the 19th century, the human society enters fast development time. However, the economic development was at the cost of the resources and environment. The problems of resources exhaustion and environmental pollution become more and more serious. In order to solve these problems, sustainable development strategy was explored. With the leverage of tax, people attempted to solve some problems of resources exhaustion and environmental pollution for sustainable development.The resources and environmental foundation are relatively weak in China. While the extensive economic development has not been fundamentally changed, the system of market has not been maturely established, these factors are causes of the resources and environment deteriorates. There has been some theoretical development and practical trial to avoid the resources exhaustion and environmental pollution in China. However, there is a lack of systematic elaboration of the system of the green taxation system in China.The thesis focuses on the issue of taxation policy in the process of sustainable development in China is how to establish and perfect the green taxation system in China. The main objective is to discuss the position and relation of taxes in the protection of natural resources and environment in the context of sustainable development theory and to reference the experience abroad ,analysis influence factor about the establishment and perfection of the green taxation system and research the question in the establishment of the green taxation system in China.The thesis consists of five chapters: Literature review, research significance and key concepts are provided in chapter 1. On the basis of previous research, putting forward and arguing for a construction of green taxation system that is constructed by 4 main bodies in chapter 2. Analyzing and referring to the green taxation policy abroad in chapter 3. Probing into the history and the present situation of the green taxes in China and analyzing actualities and defects of the present green taxation system in China are in chapter 4. Analyzing influence factors of the establishment and perfection of the green taxation system, such as the economic, the institution and the society in chapter 5. Discussing the establishment and perfection of the green taxation system in China is in chapter 6. Pointting out the goal of the green taxation system reform is to integrate the environment taxes, resource taxes, income taxes and the commodity taxes into an economic system that is base on the principles of justice, efficiency and etc. In the end, some taxation policy suggestions to perfection the green taxation system in China are putted forward.