Research On Green Tax System In China

With the development of modern economy, the economic growth and consumption under over-consumption of resources have made serious environment problems. Environment problems around the world attach great importance to the use of tax means as an important component of national environment policies. Many countries have made great achievements in protecting environment, effectively curbing the ecological deterioration. It provides some valuable experiences for building green taxation system in China. Meanwhile, China's current taxation system has many issues, which lacks of special taxes (environmental taxation) in protecting environment and resources. It no longer meets the sustainable development concept and needs improvement. This passage draws problems of building our green taxation system in order to follow the development trend of building green taxation system through analyzing tax rate, tax range, inspiring system and so on. Then it analyses inspiration of green taxation practice overseas and raises basic ways of building our green tax system according to special conditions of our taxation system.The whole text has six chapters. The first chapter is an introduction,including the meaning and background of researching, methods and ideas, innovation and problems. The second chapter summarizes the situation home and overseas. The third chapter introduces"green"situation of taxation system in China. The fourth chapter analyses inspiration of green taxation practice overseas. The fifth chapter raises ways of building our green tax system from the views of both principles and measures in order to meet the sustainable development and protect environment better. The sixth chapter is conclusion.