Research On Green Fiscal And Taxing Policy Based On Resource-Conserving Society

To build up resource-conserving society is among the top tasks for the 11th Five-year plan, which is the ultimate direction for China's sustainable economic and social development as well. Economic development heavily dependent on the extensive operation and the excessive energy exploitation in a long run, which is also defined as an unbalanced development model, has not only made resources unduly loaded but also depredated the ecological environment. An appropriate implementation of green fiscal and taxing polices, being significantly meaningful to the enviromentalization, ecologization and greenlization of economic development in support of our resource-conserving society, has both liability and ability to actively stimulate economic development.By introducing the definition, this dissertation emphasizes on the function of the green fiscal and taxing polices: it provides public products and service, plays an import role when market dysfunctions, optimizes the resources allocation and utilization, contributes on conversion of economic growth and represents the social public benefit. Since there is no unified understanding, indefinite relationship between liability and responsibility, ineffective implementation of existing policy, the current green fiscal and taxing policy has such cons as unreasonable charging policy and beneficial design, insufficient governmental fund, shortage of specific environment protection tax, incomplete tax system and the like. The author summarizes the current research results and empirical findings, proposes the suggestion to tackle those problems: mainly relying on macroscopic controlling, supplemented by fiscal collecting, encouraging and constraining, promoting and guiding, the government should construct the comprehensive mature green fiscal policy, encourage tax policy for energy saving and coordinate other related measures.