Research On Taxation Policy Problems To Constructing Saving Society

Along with the continual development of Chinese economy, while pursuing the rapid economic growth, the natural resources have been overly exploited and the natural environment has been damaged. In the world, both developed and developing countries, are faced with shortage of natural resources, environmental pollution and so on. The tow problems in China are more serious. To construct the saving society allsidedly is an important strategic decision, which is related to the possibility of Chinese social and economic sustainable development, and the possibility that it whether or not can successfully build a affluent society. As an important means of macroeconomic control, taxation plays an important role in the saving society construction. Therefore, to research the saving society tax policy is the hot spot issue which scholars investigate.To aim at the current disquisitive situation of saving society tax, this article makes an intensive study and analysis. After elaborating the article's study background and significance, study contents & method , study train of thought, and basic theory of constructing saving society tax policy, using the Netherlands, Sweden and the United States as an example of tax-saving society, it introduces some west countries'sustainable development tax policy, such as setting up environmental protection tax, establishing resource protection tax, giving tax preference to environmental protection industry, constructing perfect green tax system, etc, and it analyzes each saving society tax policy of them. This article puts emphasis on analyzing the problems that exist in constructing saving society tax policy, the problems are mainly from two aspects, on the one hand, the existing tax, such as resources tax, value-added tax and consumption tax, obstructs the formulation and implementation of saving society tax policy, on the other hand, the tax system is lack of environmental protection tax. At last, in view of the above problems, the article takes a series of assorted proposals to perfect the saving society tax policy. It has put forward some suggestion as follow: to perfect resources tax, to plan value added tax reasonable, to optimize consumption tax, to increase some new tax, etc. It is hoped that the article will be a great boon to perfect the saving tax policy.