Study On Tax Policies For Promoting Sustainable Development

After we enter the 21st century, sustainable development strategy has been widely adopted by countries all over the world. Among them, Chinese government established in August 1992 the Ten Primary Measures for Environment and Development. It initiated China's course of sustainable development by putting forward that sustainable development is China's choice for today and tomorrow as well. In 1994, Chinese government stipulated and approved the Agenda for 21st Century—White Paper on Population, Environment and Development, which established the general strategic framework for sustainable development and identified main objectives for various areas. In October 2003, the Third Session of the Sixteenth General Meeting of the Party clearly brought forward that the social and economic development shall be based on scientific development philosophy. Furthermore, Outline of the Eleventh Five-year Plan (2006-2010) on National Economic and Social Development of the PRC requires that scientific development shall be fulfilled.The so-called scientific development philosophy is a comprehensive, harmonious, and sustainable development philosophy with the foundation of humanity principle. From the perspective of economy, the implementation of sustainable development means a radical transformation from a traditional industry oriented growth model to a more sustainable one.Economy is the groundwork for taxation. As such, the implementation of sustainable development will definitely impose a profound influence on the theory and practice of taxation. On the other hand, taxation affects economy in turn because it is one of the most important macroeconomic regulation instruments. So it is necessary to conduct a systematical research on the relationship between tax policy and sustainable development and explore tax policies to promote sustainable development. This move will deepen the theories of sustainable development and tax as well. Moreover, the research is of great significance for the timely adjustment and improvement of China's prevalent tax policies and the better implementation of sustainable development strategy.To this end, the thesis employs both theoretical and empirical analysis by using comparative and normative methodologies. Based on the reference to and comparison...