Sustainable Development By Environment Protection Taxation

As the traditional mode of development introduction, the destruction of the ecological balance, resulting in a depletion of resources, human and environmental crisis. In the face of environmental problems, countries are actively exploring economic and environmental development path. China's serious environmental problems and protecting the environment, the sustainability of economic development has become China's sustainable development strategy. In this paper, based on the condition of our country to study environmental protection tax on the economy to achieve sustainable development, the need and feasibility. Paper is divided into five sections:Introduction to the first chapter is to introduce a selection of papers and research significance of reason. First of all environmental issues arising from the process, as well as people's understanding of changes in its development. As a result, this paper has to promote awareness of in-depth theoretical and practical significance of the proposed countermeasures. Secondly, an overview of domestic and foreign-related research, combing the previous research perspective. Once again, the details of the research papers on the basis of the theory to the scientific concept of development as a guide to the theory of external and public goods to support the theory, theory of incentives in order to design a system for technical choice. Finally, this paper outlines the Environmental taxation in order to promote sustainable economic development perspective, as well as the use of literature and comparative law, and other research methods. Analysis of the second chapter of the environmental protection and sustainable economic development tax connotation, first on the tax implications of environmental protection, institutional history, characteristics and types. Second, the economic analysis of the sustainable development of the diversity of economic instruments, outstanding taxes on sustainable economic development of the unique features.Chapter III study of sustainable economic development, environmental protection and environmental protection, taxation between the intrinsic relevance of which is to protect the environment for sustainable economic development, environmental protection tax is to promote sustainable economic development of economic instruments. In addition, the sustainable economic development of the existence of a system of environmental protection demands.Chapter IV of the core section of the paper is to study the use of environmental taxes to launch the feasibility of sustainable economic development path of choice. First of all, the study of the binding path of the system design, analysis of the status quo of China's environmental protection tax, as well as the existence of a wide range of issues, comprehensive and in-depth analysis compared the results of the practice of foreign countries, linked with China's actual situation and at the same time learn from the experience of other countries, put forward Optimization and innovation of China's environmental protection tax. Secondly, the use of incentive theory analysis, analysis of China's environmental protection tax incentive and the contents of defects, researchers developed countries encourage the implementation of environmental policies, summed up the successful experience and put forward the preferential taxation of Environmental Protection Measures.Chapter V is an example of content analysis to study the city of Lian Yun Gang to the specific practice of environmental protection tax. First of all, the analysis in this area of the city's achievements and pointed out that there are shortcomings. Secondly, to improve the city's environmental protection tax guiding ideology, implement the principle of fairness and efficiency, the implementation of a variety of tax and other economic means of the match. Finally, specific environmental protection to improve the city's tax-binding measures and incentive measures to achieve the two systems to a total.