Study On Fiscal And Taxation Policy Of Environmental Protection For Wuhan City Circle

Regional imbalanced development and environmental degradation restrict the sustainable development of our country. Narrowing the gap between central and east part and balancing regional economic development become a national urgent problem. In response, the state has adopted a series of measures. December 17,2007, the state approved the city of Wuhan city circle and the Changzhutan cluster as resource-saving and environment-friendly society comprehensive reform pilot area. As the main driving force of central China, Wuhan city circle has made many efforts in the constructionof two types of society and achieved a lot in pollution control performance. The last three years, Wuhan city circle put a lot of financial and material resources for the management of pollution and improving the environment in the construction of two types of society. Only in 2009, Wuhan city circle built 48 municipal wastewater treatment plant, additional daily capacity achieved 1,739,000 tons per day. Desulfurization achieved more than 20 GW, desulfurization of thermal power installed capacity reached 14,000 MW, accounting for more than 90% of thermal power units in Wuhan city circle. Improving the speed of rating backward production capacity and closing 155 enterprises (production line)including small paper plant, small printing and dyeing, cement plants, iron, small steel-making, small thermal power, ethanol and other kinds of pollution enterprises. Under these efforts, the province of major pollutants of "double down." Metropolitan environment improvement is inseparable from the role of fiscal policy. In order to play better role of fiscal policy in environmental management, this article analysed and studied difficulties of fiscal policy in environmental protection issues from the perspective of fiscal policy and explored the ways to promote tax policy system for the construction of environment-friendly society.This article included an introduction and four main parts. Introduction mainly discussed the background and significance of this paper.And the domestic and international research on taxation taken for Environmental Protection were reviewed.And it also noted the research, the methods, innovations and shortcomings of this paper. Then in the second chapter, it described the objectives and tasks in the social construction of environmental protection of Wuhan city circle, and discussed the major theoretical basis of financial and taxation means for protecting environment: sustainable development theory and public finance theory.And then in the third chapter,it started on the elaboration of this paper, and it explained the general environmental profiles of Wuhan city circle, from three aspects described highlightedly the role of fiscal policy on the status of environmental protection in Wuhan city circle, using quantitative and qualitative analysis to assesed and analized the effects of fiscal policy in promoting environmental protection in Wuhan city circle, then it examined and analyzed the problems and their causes.Finally,from the perspective of fiscal policy,establishing special funds for environment protection, greening government procurement and improving the role of financial management in the environment were proposed to improve the environment protection.From the perspective of taxation,greening the old taxes,adding environmental protection taxes and strengthening preferential tax policies for environmental protection were proposed to promote the Construction of Wuhan Urban environment-friendly society.