In China Tax System Green Study

The reform and opening up to the outside world for thirty years, the economy of our country has been developed rapidly, the living standards of all the people improve constantly. But at the same time the environment of our country has been destroyed and the ecological problem has become more serious day by day. The problem of ecological environment of our country has been already arousing the attention of the government and all people of society. Along with the environment problem getting obvious in our country, green taxation theory aiming to environmental protection emerged. Green taxation, as one of the principal means of government's macro-regulation, is also very important for our country's environmental protection. This thesis is about that how to set up a complete green taxation system based on the present taxation system in our country.The foundation of the People's Republic of China for more than 50 years, with the development of the form of our country's politics and economy, the foundation and development of tax system has understand a devious process. Our state has already set up a tax system which needed by socialism market economy. This tax system guarantees finance revenue, reinforces macro control, goes deep into reformation, enlarges our country's opening to outside world, advances the development of economy and society. It has played an important role. Currently tax system not only contains some taxes which make for protecting environment (such as Resource Tax, Excise Tax, Land value added Tax), but also added some tax policies which make for protecting environment in the Value-added Tax and Income Tax. Government has already pay attention to exert tax policy's action in promoting sustainable development. We can see that the overall green level of our country's tax system is not lower than other country. Consequently, apparent effects on environment and economy have been achieved. With less variety of green tax, rather simple adjustment means and narrow adjustment scale, green tax accounts for a relatively small proportion in the revenue, and thus its key role as an environment regulation measure has not yet been well demonstrated. Therefore, a probe into the current situation of China green tax system with the reference of foreign counterparts'experience will provide a forecasting vision and a policy reference for the optimization of China green tax system reform, and will make up for the deficiency of current theories as well.Western developed countries started earlier in using tax revenue method to protect environment. Since "the principle of polluters' burden" proposed in 1972, Holland, Denmark and United States has carried on the positive exploration and practice to the environment tax, they have established the more perfect environment tax system during short several years. Their experiences provided the beneficial enlightenment for constructing our country green tax system.This dissertation passes to the comparative research of the relevant tax system of developed country, using for reference the advance of developed country's experience. It analyses the origin cause of formation to our state's current ecology tax system, set up tax encouraging mechanism of a system of our country, improve China's environmental protection current the development of economy, has put my own view.This thesis employs both theoretical and empirical analysis by using comparative and normative methodologies. Be based on the reference to and comparison with overseas theories and practices of green tax policies. It introduces and analyses the green elements of our state's current tax system. By collecting data, it calculates the overall green level of our country's tax system, and compares with the overseas country, judging the green level of our country's tax system. Based on above analysis, this thesis discusses the action of our state's tax policies in environment protection,pollute let,environment protection investment, the development of economy and the advance of people's living standard. The important thing is to find the shortage of our country's green tax. From long term and short term to analysis how to promote it.The creative features of the paper mainly manifested in the following four aspects:(1) From the specific operational aspect, this paper combines the conditions of our country, firstly brings forward specific steps of constructing green tax system in the academic circle in different period of time and in different phrases, emphasizes practical and workable; (2) This paper is not only limited to make a brief introduction to foreign green taxes, but also presents, analyzes and sums up experience of green tax; (4) The implementation effect limitations of green tax have been theoretical model analyzed and a new concept of matching system design has been put forward. It has important theory reference value.Structurally, this article falls into four parts.The first part explains the origin and the significance of the research. It tells us the state serious situation and the impact on economic development. Then, it explains the concept of correlate green taxes. It defines green tax from narrow sense and broad sense. Green tax in narrow sense is the tax levied on the environment specially for achieving the goal of environmental protection. Green tax in broad sense includes the charges system of environmental taxes. This thesis passes to appraise the concept of our state's green tax system reform, deciding the category of our state's green taxes. It makes sure the standard of green tax system reform. By this standard, it counts the green level of our state's tax system in the following text.The second part is an analysis on overseas tax policies to protect environment. It analyses the background of overseas green tax and the course of overseas green tax and the practice of overseas green tax. A reference to overseas policies on resource, tax, and environment is made first, and then their characteristics are summarized. The aim is to come to proper policy proposals.The third part is about our state's tax system and green tax system. This part starts with current tax system, analyzing the present condition and existent problem of green tax system of our country. Though there exist the measures promoting reasonable use of resources and environmental protection, and the revenue tax policies that promote the technique advance. We also should see at the same time, our country hasn't constructed perfect environment revenue tax system, the green revenue tax stay around the basic stage that allows the revenue tax, that is, primarily collect the fee handling waste and resources compensation.The fourth part is about computing the green level of our state's tax system and policy advices, and it is also the most important part of this paper. It appraises the green level of our state's tax system from model sense and structure sense, telling the reason of it. In the current revenue tax system, the sound and perfect green revenue tax system is necessary to economic development in our country. Our country should regard adjusting the relationship of economy and environment, promote the social economy to develop continuously; it reflects fair's principle, promoting the equal competition; it should combine the advance overseas experience with the our state's fact, perfect our state's green tax system; the environmental protection should establish the specific fund of environmental protection, strictly practice the system, the specific fund for the specific use. Setting up the green revenue tax system adapting to the state of our country can mainly commence as following: Reforming and improve current taxes relevant with environmental protection, including reforming resource tax, excise tax, car and ship usage tax and other tax. Managing tax policies in reason: including value-added tax and income tax system. Be realizing the change from fee to tax in environment management, starting collecting the environmental protection tax.