Study On China's Tax Policies Under Sustainable Development Strategy

In august 1992 Chinese government put forward "10 counter-measures about China's environment and developments", which pointed out China has no choice but adopt the strategy of sustainable development at present and in the future. In 1994,Chinese government designed and issued his own sustainable strategy-Agenda about Chinese development in the 21th century : the memo of Chinese population,environment and development problems in the 21th century ,and wrote the idea and requirement of sustainable development in 1996 in "PRC's ninth five-year plan about economic & social development and outline of long run development blueprint from now to 2010",both of these showed that China has made a great decision to adopt the strategy of sustainable development .Furthermore , in "correctly deal with some important relations in the course of modernization of socialism " President Jiang Zhemin has pointed out that ,"in the course of modernization ,we should take the sustainable development as an important strategy." All of these reveals the significance of sustainable development strategy. Correspondingly, this article aims to study the related problems about sustainable development in the view of taxation, and probable feasible tax policies to promote sustainable development.This article is divided into four parts, which elaborates respectively on the intrinsic requirements of sustainable development on tax policies .the present condition of Chinese tax policies, when promoting sustainable development strategy, comparing of alien governments' tax policies when promoting sustainable development strategy and enlightenments, lastly ,the scheme about how to design and consummate our country's tax policy system to promote the strategy of sustainable development.The beginning of this article is a introduction about the originality of the idea of sustainable development. The average conception of sustainable development that agreed by most of the international society is "to satisfy contemporary people's requirement without sacrificing our decedent's benefits in the near future. According to the definition and considering our country's special condition ,the article points out that the key to realize the model of sustainable development is to build up a positive relationship between economy and population ,resource and environment ,so we take the model that remedy and develop at the same time when carrying out the strategy of sustainable development .According to this, in order to promote the sustainable development strategy, we should consummate our tax policies from four aspects as follow: Firstly, set a just and effective tax system when distribute resources and regulate economy, by this way, we can promote the adjustment of industries , and improve the efficiency of resource arrangement ; Secondly ,set a relative tax system targets to promote the research of science and technology ; Thirdly , design a series of tax policies targets to protect environment , and consummate our tax system in resource protecting ; Lastly , consummate the related tax policies in improving citizen's comprehensive capability and social insurance.According to these , the article analyses the present condition of our country's tax policies when promoting the sustainable development strategy, detailed in the analysis about Chinese tax policies's effectiveness and weakness in improving science and technology, adjusting economic structure, saving resources and protecting environment .The article recognize that the present tax policies have acted as a important role in carrying out the sustainable development strategy, includes focused more and more attention on science and technology, provided favorable tax policies to software industry and other high-tech industries ;adjusted industrial structure effectively with tax policies, and by this way, accelerated the speed of industrial structure's adjustment ;lastly, saved resources and protected environment effectively with all kinds of tax and fee measures .But, despite all of these, there ar...