| Lack of resources, environmental pollution, global warming has become a common concern around the world. In order to save the common home of mankind, from 1997 the "Kyoto Protocol" to 2009's "Copenhagen Protocol", in the energy-saving emission reduction, environmental protection, curb global warming, etc., all countries in the world are taking active measures. The establishment of the green tax system has become an important national environmental protection strategy.With rapid economic development, china's resources become increasingly tense and, in particular, into the 21st century, China has become the second largest consumption of resources after the United States. Along with high GDP growth, China's environmental pollution has become a major constraining factor in China's economic development. In order to avoid repeating the developed countries "pollution first, treatment later" cycle, our government has taken note of the importance of strengthening environmental protection, from 1997 Fifteenth Congress of the Communist Party of China, Comrade Jiang Zemin's Proposal of "sustainable Development Strategy "to the March 2010 meeting of the" two sessions ", the" green concept, low-carbon economy "as a hot topic, it is easy to see the concern ,confidence and determination of our government and people to environmental governance. As an economic lever, how to play the important role of tax in environmental protection is very importance.Summary ,against the current status and problems of China's green tax system, learning from overseas experiences and lessons of green taxes, based on Pigouvian theories about the "government of taxation in regulating the use of macro-environmental behavior" of the environmental taxation of thought, Studing of China's green taxes and environmental protection, economic development, relations, analyzing China's current status of the green tax system causes ,the paper improves that China should put forward specific recommendations for the green tax system.First of all, this article describes the status of China's green tax system and proposes to build and improve the green tax system and points out the problems and their causes. From our current tax system be seen, Although our tax system already has a certain green elements, but there are still many problems: (1) The coexistence of taxes and fees is not conducive to the establishment of green incentive and restraint mechanisms; (2) Green tax for environmental protection strength is not enough regulation; (3) The lack of tax incentives related to green ideas; (4) The lack of a dedicated green taxes. The causes of these problems are: (1) The extensive economic growth model ignored the right resources and environment protection; (2) Imperfections in the economic system inhibit the establishment and transformation of green tax; (3) Behavior patterns of local governments led to eco-friendly Weakening; (4) The economic entities of green taxes have adopted an indifferent attitude and even resistance; (5) There is still bias about general population, the concept of environmental protection,; (6) The purpose of our current tax legislation is difficult to reflect the green concept.Secondly, in the building aspects of the green tax system, the advanced experience of the developed capitalist countries can give us an important reference. From the practice of United States, Japan, the Netherlands, Sweden and other countries, we can get the following revelation: (1) The establishment of the green tax system should be adapted to local conditions; (2) We should gradually establish green tax system (3) The establishment of Green Tax System should insist on other measures compatible; (4) We should adhere to the principle of tax neutrality, the scientific establishment of the green tax system; (5) We should establish the green tax earmarked funds; (6) We should establish a linkage mechanism for environmental protection and enhance the people's participation.Finally, this paper puts forward China's basic framework of the green tax system based on the status quo of China's green tax system and combined with the advanced experience of foreign countries . This paper argues that China's construction of the green tax system should stick to balance economic development and environmental protection ,fairness and efficiency principles, easy collection management principles as well as the earmarking principle.The innovations embodies in the following three aspects: (1) This paper makes a deep analysis of the system of our country while describes the basic theory of the green tax system and proposes the establishment of China's green tax system principles, models and concrete ideas , with practicality and maneuverability; (2) The learning of foreign countries is not applied mechanically, but closely contacted with the actual situation of our country .we should learn the contents of the foreign with the combination of China's specific national conditions, and establish the green taxation system With Chinese Characteristics (3) This paper makes insightful comments about the reform of value-added tax, personal income tax, resource tax and other issues involving green taxes. |
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