The Issues And Discussion On Establishing The System Of Green Tax Revenue In China

The environment is a kind of resources,environment protection is a very comprehensive issue. Involved with the contaminative prevention and cure,it is relevant with human mode of production, life style ,manage system,policy law. How to settle the relation between current environment problem and economy development ,make the world continually,becoming the problem of the widespread concerned in world. With the globalization of economics,environmental protection becomes more and more important. How to make population,resources,and environment,economy goes in harmony is a crucial problem that has to be dealt with in a proper way. Enter the 90's,continued development bceome a widely use mode,green tax revenue theories construct. Under that background,tax revenue wer used in the environment and protection of the ecosystem,becoming a policy tool of the continued development.Our country is a developing country, since the reformation, economy developed, but produced serious pollution in environment. More and more people and governments give regard to the protection of the environment. Ecological taxes are in view as an efficient way. Our country have no the good formation to control the system effectively. Along with green tax revenue theories emergence in our country, how to establish the system of green tax revenue, to protect the environment of our country , have become an important subject.This dissertation passes current situation and analysis of the origin cause of formation to our country's current ecology tax system , set up tax encouraging mechanism of a system of our country, improve China's environmental protection current situation, quicken the development of economy, has put forward one's own view. This dissertation has high realistic meaning.This dissertation is divided into three parts, the first part has explained the ecological tax theory synthetically and introduces the definition and the advantage of environment revenue. And puts forward the necessity and feasibility of establish the system of green tax revenue in china.The second part analyzes environment protection method in our country, pointing out its existent problem, Those measures include raising resource tax, consumption tax value-added tax and income tax, they have positive function when match with other measure, but still have many problems. At last this text design the system of green tax revenue of our country, The concrete projects include: Adjust current environmental protection measure in the tax law; establish some new environmental protection tax. The innovation in this dissertation: the systems analysis of how the Chinese ecological tax policies impact on environmental protection and existing problem; point of view about how to perfect the ecological tax policies of our country.