The Research Of Green Taxation Based On The Construction Of Two-Oriented Society

With the rapid growth of economy, our society has made a great achievement during thirty years, but the resource and environment has also paid heavy; cost. Nowadays, the problem of resource and environment has already become the bottleneck restricting our country's economic growth, and threatened the sustainable development of our economy. The two-oriented society, which was proposed by central authority in 2007, is the important measure of transforming economy development pattern and realizing economy's sustainable development. The tax as an important macro-regulatory means of the government plays the automatic stabilizer role in economy operation. So adapting to the requirement of the two-oriented society, the significant task of new round tax reform is to create green taxation of saving energy and protecting ecological environment, and to promote the harmonious development of resource, environment and economy society.Based on the public product theory, externalization theory, double dividend theory, two-oriented society theory, the combination of the two-oriented society and the green taxation, this paper uses the normative analysis and positive analysis method to research the improvement of our country's green taxation. Based on the connotation and extension of the green taxation which adapted the requirement of the two-oriented society, the measuring of the green level of China's tax system from 1994 to 2008, analysis the "green defect" of our present tax system and reference the experience and policies of other countries in green taxation, this paper aims to construct green taxation that adapts to the requirement of building the two-oriented society by improving present tax category, levying new tax category, perfecting green tax policy through the two stages of "light green" and "bottle green"...