E Improvement Of Green Tax System In China

At present, the global resource and environmental crises are becoming increasingly serious, every country in the world are facing the problems of natural resource shortage and serious environmental pollution. How to protect the ecological environment and achieve sustainable development of economy and social environment have become a common topic of the peoples and governments of the world. The Green Tax is an effective way to solve these problems. Currently, only Western developed countries, especially the OECD countries really implemented green taxes, while in China, it only refers to environment-related taxes in the tax system and lacks green taxes. Therefore, in order to deal with resource shortages and environmental pollution problems, our country's green taxation system is a burning question to be reformed and improved .Based on this background, themed with"Improvement of green tax system in China"this paper analyses our country's reform and improvement of green taxes. First, under the guidance of theoretical basis for the green tax,this paper demeonstrate the pros and cons of green taxes, government control, environmental subsidies and wastes disposal charging systems, deposit refund systems,wastes emission trading and other environmental friendly means with comparative analysis method and the advantages of green taxes. Second, in connection with China's increasingly prominent environmental issues and the implementation effects of tax policies, point out that China's level of green tax policy is low as well as the problems of environmental protections and so on. Third, Study the successful experience and lessons about environment tax in OECD countries and affirm the important role of tax methods played in sustainable development and come to conclusion that our country need to draw on international experience, play the ecological functions of taxation and innovate green taxation gradually to achieve sustainable development. Finally, based on China's current situation,put forward the basic concept of green taxation implementation,adjust relevant taxes in the existing tax system, and reform the sewage system and the tax levy new and necessary green taxes, in which green taxes is the key, mainly including imposed objects, taxpayers, taxation basis, tax rate design and implementation. Meanwhile, point out the possible resistance to reform as well as responding measures.This paper made useful explorations about the theoretical system of green taxes and has some practical significance in promoting the reform of our current tax system.