Greentax Revenue Research For Promoting The Sustainable Developme

Since reform and open policy, our country economy rapid development, but is the environment encounters the serious destruction with it accompanying, the human and the natural conflict intensifies day by day.Our country's ecological environment condition has already caused the government, and the social people from all walks of life's important attention, arises at the historic moment take the environmental protection as the goal green tax revenue theory in our country.The green tax revenue took one of government macroeconomic regulation and control main methods, to realizes the economical, social, the ecology sustainable development has the extremely vital significance.In recent years, the western countries have levied many kinds of green tax categories successively, some of countries have also set up intact green tax system, have made the good result. As to the western developed country, the green tax revenue system of our country is far backward, save resources, protect the environment to mainly rely on the administration means and various to charge to realize, the result is unsatisfactory. Though there is unique superiority in saving resources,protecting the ecological environment, maintaining sustainable development in the current tax category related to sustainable development, but still lack in actual life to pollution, destroy the behavior of the environment or specialization tax category that solicits of products lesson. Limit tax revenue regulation and control efforts in environmental pollution in this way, form special source of revenue of tax revenue to use for environment while being difficult too, have weakened the function in environmental protection of the tax revenue. In addition, the existing tax system for the implementation of environmental policy measures taken in the form of tax breaks relatively simple, has a distorting effect on the environment there is a system, there are some fees and charges policy shortcomings and so on. Tax means the government controls only as a necessary means to add. The face of growing resources, environmental problems, China should learn from the successful experience of Western countries, should establish a set of practical, comprehensive green tax system. Therefore, we can reform our current green tax system, to grasp the use of tax measures will be used in the optimal tax accurately play a role in its aspects.This paper focuses on improving the green tax system,In order to conserve resources, protect the environment as a starting point to man and nature, economy and environment and sustainable development as the purpose, to empirical analysis, system analysis, comparative analysis of methods, China's current situation and problems of green tax analysis, combined with China's national conditions and the current system of environmental protection problems, learn from foreign experience of green taxes, green tax system was adopted at the basic frame and construction methods.This paper is divided into 5 chapters. Chapter 1 introduces the topics of this thesis based on research status, main content, research methods, innovations and shortcomings. Chapter 2, promoting sustainable development and the relationship of green taxes, explains the important relationship between sustainable development and green taxes. Chapter 3, problems of China's current situation green taxation that promote sustainable development. Describes the status of green taxes and problems, and analysis of the problem. Chapter 4, for sustainable development abroad, green tax measures and the Enlightenment. Analysis of green tax policies of foreign-related content, features,Reality in our country, put forward China. Chapter 5, improving the green tax system policy recommendations. In view of the current green tax problems, learn from foreign experience in the practice of green taxes, overall tax revenue from "green" the purpose of starting the reform of existing taxes, introducing new green taxes should be matched with its preferential policies and other measures such as green tax system to improve our policy proposals in order to build our country's green tax system to make some contribution.