On The Eco-tax Policies In The Context Of Sustainable Development Options

1.The purpose and significance of this thesisAlong with the advance of the society, more and more people have taken cognizance of that the target of development is not only to increase the rate of economic increase,but also to increase people's living quality and the welfare level of all society. While more countries have known the importance of the development, more concerns have been over whether the environment can limit the economy's development or not, and whether the economy's development would continuously result in the problem of serious environment or not, and lower the living quality and the welfare level of the person and posterity person of our. So, the concept—Sustainable Development has been created along with broad discussion of the inconsistent problem between the environment and the development of economy. Since the concept—Sustainable Development has been brought forward, it has got more and more concern of the public, its basic thought is already widely accepted and has been permeating gradually to the social economy, almost all countries in the world have kept the Sustainable Development as their basic national policies, more attention has also been paid to the environmental pollution and all countries' governments are progressively looking for valid measures.In our country, the investment funds are hard up and the technique equipment lag behind. For the sake of the target of the Sustainable Development, we must find an economic means that can prevent the environment pollution as well as give the funds to improve the environment condition. This thesis takes the revenue means as the core of discussion, to research how the policy to promote the economy as well as to prevent the environmental pollution. We should draw lessons from the foreign advanced experience to perfect our current revenue system, and setup our environmental taxation system.2.The basic thought and the structure of the thesisAccording to the theory to reality is the basic thought of the thesis. First of all, the sustainable development theory and the environmental taxation theory are dissertated. Second, the thesis summarizes the present condition and problems of Chinese sustainable development and environmental taxation. Third, it analyses briefly the experience of eco-taxation in other countries and meanwhile brings forward some advice in our country. Finally, combining our practice, put forward the total thought of setting up our environmental taxation system.The thesis is divided into four parts:The first part analyses the sustainable development theory and the environmental taxation theory.The second part summarizes the actuality and problems of Chinese sustainable development and environmental taxation.The third part introduces the experience of some classical eco-taxation system, and then summarizes some useful advices to our eco-taxation system.The last part resolves the problem that how to set up our eco-taxation system. At the same time, the thesis analyses the environmental taxation how to affect our national economy.3.The main contents and viewpoints of the thesisAlong with the sustainable development has been put forward, each country has established all kinds of policy means to administer their resources and control their environmental pollution. Among the policy means, the taxation means is the better choose to solve the problem. So, the thesis begins with the sustainable development theory, dissertates how to better and set up our eco-taxation system.The thesis's main contents and viewpoints are as follows:Chapter one is the base of the thesis, analyzed some basic theories. Itinvolves the sustainable development theory and the environmental taxation theory.Chapter two summarizes the present condition and problems of Chinese sustainable development and environmental taxation, includes several taxes and tax measures connecting with environment protection in the present taxation system and the system of charges and levies on pollution. Chapter th...