Study Of Problem: Chinese Green Taxation Of Sustainable Developmental Stage

Since the reform and opening up, the rapid development of economy has brought great benefits, but also promote the social progress, however, to follow in economic development needs, ignoring the living environment for the chase maximum economic benefits, resources and the environment caused reduced quality of deterioration, direct threat to our survival in this land. How to make people -- -- -- environmental resources, the coordinated development of economic problems from the 1970s gradually by developed countries and the developing countries of common concern. In 1972, the United Nations held in Stockholm, the first formal seminar human environment, and puts forward the discussion of "Sustainable development". On April 27, 1987,the world environment and development committee released a titled "our common future" report, and puts forward the strategy of "Sustainable development", "thought the concept of Sustainable development".The communist party of China on the fifteenth national congress in 1997 to determine the sustainable development strategy for China "modernization" strategy must be implemented. In 2002, The sixteenth party national congress increased the capacity of "sustainable development" as the comprehensive construction affluent society's goal; one The necessity of sustainable development has gradually get attention and cognition, under this background, the concept of green taxation gradually.though "research on tax policy to improve environmental protection under the state council is determined in 2005, the tax reform is one of the four tasks. Green taxes to the harmonious development of economy and environment for the target, to protect the environment and natural resources, the reasonable exploitation and promote green production and consumption are ends, established by adjusting levy pollution and environmental protection as the center of the content of tax policy system. Since the 1970s, in western developed countries in the green tax system reform of China's boom, green taxation system also gradually show head feet.To protect the ecological environment is the 21st century tax reform development trend, marks the social progress. At present, our country has not been set up and levy taxes, independent of green tax preferential tax measures of the green's function also is weak, couldn't keep up with the development of economy, therefore, on China's sustainable development view of the green tax system is studied. This situation in China, this paper explores the green taxes for the necessity and importance of the green taxation system, analyzes the existing problems and causes, and the successful experience of foreign countries as a reference basis for green tax system in our country and puts forward several Suggestions and ideas development.