The Sustainable Development Theory On Economy And Choices Of China's Taxation Policies

In the 60s of the twenty century, energy crisis, environment pollution and ecosystem damage arouse people's attention. The traditional development theory which only emphasized the increases of material wealth is challenged and a new theory—sustainable development theory is becoming more and more popular. "The sustainable development is the development which meets the needs of present without compromising the ability of future generations to meet their own needs." As a developing large country which is undergoing industrialization, the problem of the economic sustainable development is quite obvious. Therefore the sustainable development theory is terribly important to China. As known, China economy has not taken off the method of extensive economic increase, which is unharmonious and hard circular and of "high input, high energy consumption, low efficiency." The problem of population, resources and environment brings the great pressure to China. If the present development way, which characterized with out control of population increase, over consumption of resources, heavy environment pollution and great damage of ecosystem harmony , is not changed, it will not only goes far but also incur the unsolvable problems to the offspring finally. Thus the sustainable development theory is the unique choke of China.The theory seems to emphasize economy and ecosystem protection, yet its basic content is the institution and culture transformation. In fact, the conflict between economic development and environment capacity is the core of the sustainable development. In order to solve this conflict step by step, we have to set up an integrated and high efficient institutional system. During this procedure, the method of imposing taxation and charge attracts more and more attentions of the economists and politicians. The establishment and carrying out of the environment taxation, including the tax reform in current tax system which has the function of environment function, is becoming a remarkable trend during the taxation practice in many countries.Through introducing the environment taxation theories of foreign countries and their taxation practice and analyzing the comparative advantage of taxation method and existing problems of current environment taxation system, this thesis theoretically and practically explores the vital significance and functions of taxation system and the sustainable development of China's economy. In addition, it puts out the suitable countermeasures for the government on how to set up a harmonious taxation policy system which can promote China's sustainable development.Essentially, the article is in five parts:Part One introduces the problemsPart Two analyzes in detail the taxation's comparative advantage to the economic sustainable development as one kind of many different institutional arrangements.Part Three states the problems of China's environment and of environment taxation system.Part Four puts forward measures to accomplish the taxation system to advance the economic sustainable development.Part Four states the measures on how to establish a harmonious economic policy system to promote China's sustainable development.