The Research On Taxation Problems And Countermeasures Of Northeast Region's Ecological Security

Ecological security issue has become one of the important factors which constraints regional economic development. Northeast region is the main area of heavy industry in our country. As many years'development and using, the ecological environment has deteriorated and has seriously affected the region's economic sustainable development. Modern ecological crisis belongs to "no external economy" of the outside of market system. It is impossible to be solved through the market mechanism, so tax is the best option. On the basis of tax revenue in the role of strengthening ecological security and the situation of ecological security in this region ,this paper analysis the elated issues of existing tax system which are not conducive to the ecological security of the northeastern region, including the absence of the main taxes, environmental funds difficult to guarantee; related taxes such as resource tax, consumption tax, the environmental factors are not considered enough when designed; tax incentives forms are so single and tax incentives which counter to areas are poor. Against the above issues, with the actual situation in the northeastern region the author puts forward the reform proposals , which include changing sewage charges into tax , leving the special environmental tax to raise funds for the northeast environmental debt; reforming resources tax, incorporating the taxes which are related to the exploitation of resources, establishing the collection mechanism mainly on universal charge, expanding the scope of taxation and adjusting the rate at the same time, improving the tax system; improving the consumption tax, expanding the scope of taxation, increasing the tax rate further at the same time, and strengthening their ecological function; reforming the tax preferential policies, increasing the form of tax concessions which are favorable to protect ecological environment, cancelling or adjusting of preferential policies which are detrimental to environmental protection, formulating specific policies in the Northeast; implementing preferential tax policies such as encourage enterprises to product and use environmental protection equipments and implementing preferential tax policies which help us to protect and save land resources and water resources in the Northeast region. Through the package of measures, we will fundamentally strengthen the ecological security of the Northeast region, and create a favorable tax environment for the protection of the ecological environment and resources, and all that will contribute to coordinated and sustainable development of this region's economic and environment.