The Finance And Tax Policy Research On Promoting Economic Sustainable Development Of China

Since reforming and opening up, our country has made tremendous development in economy. China has become the important part in the world economy. At the same time, the extensive mode of economic growth has led serious environmental problems. Resources and environmental conditions have hampered China's economic development. Our country has to reform our finance & taxation policy to make sure the sustainable development of china. This paper connected the theory of sustainable development with the research of finance & tax policy. It aimed to propose the finance & taxation policy's program which could promote the sustainable economic development of our country, which not only has certain theory value, also has certain practical and the practice significance.At first, this paper wrote the research background, significance and the research achievement at home and abroad.Second, the paper introduced some theories about the sustainable development and the environmental economics. This part wrote mainly the resources and the environment concept involved in this article. Based on the sustainable development economic basic principle, this article has analyzed market malfunction question in the environment question. The government should play the leading role in the environmental protection.Third, it wrote OECD countries and South Korean environmental policies in contrast with our country's. Looking from our country present situation, although our country has released some finance and taxation measures related the sustainable development, there are still many problems. Our country must profit from the Western country experience and make the important reforms to our country sustainable development's fiscal policy.At last, it put forward the reform program. It included both the finance reform and the taxation reform, such as speeding up the budget and financial system reform, the financial expenditure reform, the government procurement system and the establishment of green taxation system.In a word, the paper researched how to reform the finance & taxation policy effectively in view of solving the environmental problems which was important to the sustainable economic development of our country.