Study On The Construction Of Green Tax System In China Under The Visual Angle Of Sustainable Development

Green tax is the levies tax or tax system that is to protect the environment, develop and use the resources rationally, promote clean production and realize Green consumption. It includes two senses of narrow and broad. Green tax revenue in narrow sense is the tax levied on the environment specially for achieving the goal of environmental protection. Green tax revenue in broad sense includes the charges system of environmental taxes. As a rare resource in human society, environment has unique economic and social values. China faces serious challenges of resources and environment with the growth of economic. The relationship between sustainable development and the environment is concerned increasingly. Green tax, as a primary means of environmental policy measures, plays more and more important role in sustainable development. The basic content of sustainable development theory is "not only satisfy the needs of the contemporary people. But also protect the right of future generations to meet their own needs and their ability hazardous development." Western developed countries have established and adjusted to sustainable development as the main line revenue. Revenue means are used to control negative external problems such as ecological damage, environmental pollution and so on. Just 20 to 30 years, a core of the ecological system of the new green tax system has been established and received good reaction.Compared to western countries, China has not yet established the green tax system to protect the environment and resources. Environmental protection duties are mostly relying on administrative means and the various fees charged. The economic lever function of revenue in the environmental course has not been carried no effectively. How to avoid the problems of "development first and treatment later", during the economic process of economic development and the environment in developed countries, is the major issue of our government to optimize the ecological environment and implement the scientific concept of development. This paper take the economic levers -- revenue the government is to grasp as the theme, this paper studies on how to coordinate the relationship between economic development and environmental protection, studies from the foreign green tax experience under sustainable development perspective, proposes general plans and the specific operational recommendations of constructing green tax system based on our national condition.The creative features of the paper mainly manifested in the following four aspects: (1) From the specific operational aspect, this paper combines the conditions of our country, firstly brings forward specific steps of constructing green tax system in the academic circle in different period of time and in different phrases, emphasizes practical and workable; (2) This paper is not only limited to make a brief introduction to foreign green taxes, but also presents, analyzes and sums up experience of green tax; (3) In this paper, brandnew views have been advanced from the aspect of resource tax, urban construction and maintenance and fuel tax changes; (4) the implementation effect limitations of green tax has been theoretical model analyzed and a new concept of matching system design has been put forward. It has important theory reference value.