On The Theoretical Basis And Practical Experience Of Eco-taxation System

With the economic growth, the problem of recourses and environment that confront humanity in 21st century is very severe. On one hand, China has a large population and limited per-capita resources; on the other hand, the use efficiency is low, the environmental pollution is sever and the ecological damage is aggravative. China should insist on sustainable development a major strategy, and coordinate the development of economy, society, environment and resource. We should establish green tax revenue in order to protect environment and suggest that it is as an important approach to carry our strategy of sustainable development into execution. This thesis analyzes the fundamental of ecological tax from the aspects of environment economics; then introduces the experiences of some western nations at eco-taxation system and analyzes the useful meaning of these countries'successful experience to our country. Last give some advices on perfecting our ecological taxation system. This thesis is divided into three parts:The first part studies the ecological tax theoretical basis. Following the definition of the ecological tax, this chapter analyzes the externality theory, the theory of property rights and the government failure as the basis for the ecological tax. In the thesis, the study of externality is expanded from production externalities to consumption externalities, population reproduction externality. Cross generation externalities, cross country externalities, and possible function of the tax, provide the theoretical frame of the ecologic taxation system in China.Part two briefly introduces some typical experience of eco-taxation in other countries, mainly introducing America Holland, and Sweden. Then analyze the useful meaning of these countries'successful experience to our country. There are four advice that we can be use for reference, the first is the principle of"actualize stage by stage", the second is the"mixed system", the three is the principle of"special funds in special use", the last give some advices on the...