Green Tax System And Its Effect On Regional And Industry-related Study

Global environmental pollution and ecological disruption is serious day by day with the style of economic increase and consumption pattern of consuming resources excessively, globalization trend of environmental question cause the attention of the countries all over the world. Application of the means of the tax revenue becomes an important component of environmental policies of various countries. Though the green tax system in the pure legal meaning does not exist in China, some tax categories related to environmental resources have been included in the tax revenue. As one of the research contents of project of the national natural fund (70371049), this paper compares world to the environmental tax, in terms of the area and industry's dependence emphatically, combine the environmental question of the northwest, has proved how to implement the environmental tax.Such relevant theories as environmental economics, sustainable development are used in this paper, microanalysis and macro analysis are combined together synthetically, and case study is also included in the paper. Regard western region as the research object emphatically, comprehensive research is carried on from the influencing each other of different angles and interaction, combined environmental tax system design particularity, particularity issue of industry of area is carried on the discussion, which is expected to offer the theory to consult to the reform of the green tax system.This paper is on the basis of studying both at home and abroad, at first, outside, natural capital theory, and economics principle are combined to offer theory support to environmental necessity that tax levy, and the range of the green tax system has been defined. On the basis of the thing that implement experience of the environmental tax in foreign countries, characteristic on the basis of the current tax system of our country are compared and analyzed to charge to green tax system and other means such as blowdown of environmental policy. Then such theories as the environmental Kuznets' contour are probed into to support the factor of regional influence should be paid attention to in the levying of our country's environmental tax. Especially it should be combined to the environment and economic influence in the northwest. The question that putting forward and making the rational and effective regional environmental tax regulation policy should be paid attention to, CGE model is proposed to support the execution of the policy of the environmental tax. Finally, special problem of industry is combined with the implementation of the green tax system; green tax system and dependence of the specific industry of specific area are emphasized. Green tax system is combined with encouraging the alternative energy source, standardization of the cleaner production in accordance with the law, and promotion of the environmental cost intemalization, thus make the environmental tax serve sustainable development. Main research results of this paper:(l) In analyzing the foundation of the necessity of the environmental tax of our country synthetically, the matter of regional significance has been put forward and paid attention to when the environmental tax is set up, the thinking and direction are offered pointedly insolving the difficult in practice. (2) The green tax system is combined with industry development, the suggestion on the industry development by setting up green tax system as foundation has been put forward.