On The Role Of Taxation In The Construction Of Ecological Civilization In Inner Mongolia

To protect and improve the ecological environment is not only one of the important goals of the public policies of China but also the focus of public governance. The public policy tool is an important means for ecological improvement. At present the academic research is already focusing on how to use the public policy tools to protect and improve the ecological environment.Taxation is one of the important public policy tools. As was pointed out at the 17th National Congress of the Party, we should establish a system of public finance and taxation that is conducive to scientific development. We should also establish and make perfect the system of paid utilization of resources and the compensatory mechanism for ecological environment. That has not only provided theoretical guidance to using the public policy tool of taxation, but also brought forth strategic requirements for giving full play to taxation. Inner Mongolia is not only the ecological defense for China but also one of the important strategic bases of energy of our business structure. Besides laying a foundation for economic growth, taxation is weak in system security and policy support for ecological improvement. By drawing on the experience of taxation's promotion of ecological improvement in the developed countries, he explores into the channels of giving play to the regulating functions of taxation for the promotion of ecological improvement in Inner Mongolia. According to the author, Inner Mongolia should adjust its economic structure to upgrade its industry and optimize the business structure, thus bringing into being the benign interaction among economy, revenue and ecology and laying a solid foundation for ecological improvement and increase in revenue. We should also offer system security to ecological improvement by reforming our taxation system. In addition, we should offer policy support to ecological improvement by adjusting our policies. Finally, we should promote ecological improvement by coordinated utilization of such public governance tools and public policy measures as prices and public finance related to taxation.