Research On Tax Support To Construction Of A Conservation-Minded Society

Since the turn of the century, along with the beginning of the building of a well-off society, China's economy continue to expand, industrialization and urbanization process accelerate comprehensively, contradictions between the supply and demand of resources and environmental pressure have become larger and larger. Our government has been aware of the importance of the construction of a conservation-minded society, and putting forward planning proposals and construction goals. In early 2004, the China government officially proposed to "Build a conservation-minded society." In 2005, "The 11th Five-Year Plan of National Economic and Social Development" explicitly pointed out: "It is necessary to conserve resources as a basic national policy, develop circulation economy, protect the ecological environment, speed up the construction of a resource-saving and environment-friendly society, promote economy and population, resources, environment develop coordinately."As the lead of the construction of a conservation-minded society, the government should make the comprehensive use of legal instruments, administrative means, technical means, engineering tools, and economic means, build a long-term mechanism to promote the construction of a conservation-minded society, and gradually establish a conservation-minded mode of production, consumption patterns and urban development. For the international community it is a common practice to establish and integrate economic policies, strengthen the public management functions in the field of natural resource and environment, even if the full marketing country is no exception. In China there are a lot of serious waste of resources, the convergence of industrial structure, the extensive growth mode, the low-level redundant construction, which is more related to the existing imperfect taxation system and the financial investment system. Therefore, it is necessary to use economic leverage to regulate market behavior, and form a resource-saving and environment-friendly mode of production and consumption. In a series of government documents repeatedly referred to the adoption of improving the existing taxation system to support conservation-minded society, also shows revenue should be able to play its important leverage role and regulatory function, which is the starting point of this paper.This paper is divided into five sections: the first part introduces the background and significance of this topic, the research at home and abroad, the research ideas, difficult, innovations and research methods, as below a certain start paving the way. Part II expands with the theory of conservation-minded society, introduces meaning and significance, past and present, ideas and goals of establishing a conservation-minded society, and the corresponding support system. Part III from a theoretical view to analyze the lever principle of tax adjustment; focus on the role of tax adjustment in the construction of a conservation-minded society, providing a theoretical basis. Part IV comparatively analyzes foreign taxation policies in construction of a conservation-minded society, and sum up its experience which is useful to China. The important fifth part, on the basis of introduction and evaluation of China's current tax policies, systematically design the tax system to promote the construction of a conservation-minded society.The innovations of this paper can be concluded as follow: previous studies mainly concern in the recycling economy, green tax, or a single revenue, but lack of research on tax support to a conservation-minded society on the whole. This paper attempts to further study on tax support to the community from the breadth and depth. At present there is a lack of research on the analysis of economic theory to explain the effect of tax policy, more rooted in reality, not enough to explain in intensity. Based on the analysis of the regulatory function of tax principles, it can be expressed that tax have an important role in promoting a country's economic growth and social changes, also provided the necessary groundwork for the policy recommendations in the end of the text. The inadequacy of this paper: because of the difficulty in data collection, there is a lack of quantitative analysis on the discussion of tax support for the establishment of a conservation-minded society, and also a lack of in-depth analysis on tax regulation for a long-term mechanism, these remain to be further studied.