Study On The Establishment Of Ecological Tax System In China

The period from the year 2006 to 2010 is the Eleventh Five-Year of Chinese economy, which is very crucial for Chinese people to build a well-off society in an all-round way. It is full of chances and challenges. The most challenge is the crisis of resource and environment. On one hand, China has a large population and limited per-capital resource; on the other hand the use efficiency is low, the environmental pollution is becoming severe and the ecological damage is strengthened. In order to grow sustainable and coordinate the development of economy, society, environment and resource, China must change the mode of economy growth to recyclable which can solve the problems of resource and environment and establish green tax revenue to protect environment and development into execution. This paper analyzes the theory basis of ecological tax from the aspects of environment economics; then introduces the experiences of ecological tax system overseas and analyzes the useful meaning of these countries' successful experience to our country. Then it summarizes the present conditions and problems of Chinese ecological tax. Last it gives some proposals on establishing our ecological tax system. It has important significance on both theory and practice.This paper is divided into five chapters. The first chapter is an introduction. In the first chapter, firstly, it introduces the background, significance, goals, contents and methods of analysis in the paper. Then it reviews the works of foreigners and compatriots, and last it gives the thinking way of this paper. The second chapter is the analysis on ecological tax theory. Following the definition of the ecological tax, this chapter analyzes the externality theory, the theory of public goods and the government failure as the basis for the ecological tax. The externality theory is the most important basis of ecological tax. Then it analyzes the double dividend effects and the social and economic effects of ecological tax. Last compared with other measures, ecological tax shows its advantages. Chapter three briefly introduces some typical experiences of ecological tax overseas. Then analyze the useful meaning of these countries successful experiences to our country. There are four pieces of advice that we can use for reference, the first is the principle of "actualize stage by stage", the second is the "mixed system", the third is the principle of "special funds in special use", last is advice on the problem on state grade. Chapter four summarizes the present conditions and problems of Chinese ecological tax, including several taxes and tax measures connecting with environment protection in the present taxation system and the system of charges and levies on pollution. Chapter five addresses how to establish the ecological tax system in China. In this part, the paper analyzes the tax principles and goals, then points out some advices and measures to establish our ecological tax system:(1)adjust the actual taxes in our tax system to better environment;(2)innovate our present charges system on pollution;(3)set up several new taxes for protecting our environment. Last part is the conclusion of this paper, it summarizes the main problems,innovations and shortcomings discusses in the paper.The paper absorbs some research results and tries to make an analysis on how to establish the ecological tax system in China. It both includes the general theory problems and the operational problems. The paper tries to give some references to our ecological tax system establishment.