Study On The Problem About The Construction Of Green-Taxation System In China

The environmental problem is the common problem that the countries in the world face in the course of social economic development. Since the reform and opening up to the outside world, the economy of our country has been developed rapidly, the living standards of all the people improve constantly. But at the same time the environment has been destroyed and the ecological problem has become more serious day by day. The problem of ecological environment of our country has been already arousing the attention of the government and all people of society. Facing the severe environmental situation, each side is making great efforts to seek the way of solving the problem.In our times, an important direction of the tax reform is to combine the tax revenue with environmental protection. The taxation greening becomes the trend of the taxation reform in the western country. However, taxation greening reform is not a easy thing. Setting up a green taxation system that can protect environment and ecology can't accomplish overnights. Because china is not a market economy system country, green-taxation revenue is extremely more difficult.This thesis analysis the necessity and importance of the green-taxation revenue. This thesis has theoretically explained the reason of the environmental question produces. This thesis propose the basic principles of the construct of Chinese green-taxation system, the reform measure of taxation and fee and some other supplementary measures at the base of the research of international experiences and the analysis of taxation and fee that can protect environment. The full thesis divides into five parts altogether.The first part analysis the background of the green-taxation in china. It tell us the State serious situation and the impact on economic development. Then, quoting kuznet-curve, it prove that our country is stepping into the blocks of critical point of development and increase stages of environmental pollution. But we may pay little environmental cost relatively through environmental improvement. At last it says that green-taxation revenue is a realistic choice in our country.The second part is the theory analysis that the environment degradation and the green tax revenue. Explain the relationship between environment degradation and institutional failure, namely institutional failure is an important reason of environment degradation. Then analyse the economic effect of the green-taxation, compared the means of the taxation and other pollution control means at last, draw the conclusion that the means of taxation is superior to the means of other pollution control to a certain extent.The third part is the analysis of the foreign green taxation and fee policy. Through analyzingthe green-taxation of European Union country, U.S.A. and Poland, summarize the experience that can support the green tax reform of our country to use for reference, mainly: the taxation should occupy the leading position in the measures of protecting the environment, the taxation related to energy can play a important role useful in pollution controlling, changing the energy resource structure, protecting the environment; must fully realize that it is important that controlling domestic pollution and domestic pollution at the same time ; The green-taxation policy should not different between inside and outside etc..The fourth part is the current green taxation and fee policy and the analysis of the current green taxation and fee policy in china. Simply introduce and analysis the pollution fee system and taxation policy related to environmental protection, found out the question existing and the directions of reform.The fifth part is green-taxation system construction and supplementary measure. It explains the design principle of the constructions of green-taxation system at first, then put forward the basic idea of green-taxation system construction from the design of the key element of the taxation system and the choice of the categories of taxations, at last to how is it perfect by tax systems it is curr...