Research, Policy On Green Taxes

The economic of China had a speedy development in these years. The pollution of the environment was much more serious at the same time. Exhaust gas, liquid waste, waste residue etc. need more efficiently disposal. More and more people and governments give regard to the protection of the environment. Ecological taxes are in view as an efficient way.In recent years, many western countries have levied many kinds of ecological taxes successively, many countries have set up a whole set of ecological tax system, and has made the good result To the western developed country, the ecological tax system of our country is far backward. We have not set up a whole ecological tax system yet, protecting the environment relies on the administration means and various kinds of charge mainly, and the result is unsatisfactory. In the face of the serious environmental problem day by day, our country should study the successful experience of the western countries for reference and set up a whole set of practical, perfect ecological tax systems. Though the ecological taxes have unique superiority in protecting the environment, it is only a kind of essential supplement, which is regarded as the government control method. The two complement each other, irreplaceable to each other. So, we can come to hold the application of the ecological tax through more administrative efficiency and economic efficiency, use the tax in the most suitable way accurately. This dissertation passes current situation and analysis of the origin cause of formation to our country's current ecology tax system, and to the comparative research of the relevant tax system of developed country, set up tax encouraging mechanism of a system of our country, improve China's environmental protection current situation, quicken the development of economy, has put forward one's own view. This dissertation has high realistic meaning.This dissertation is divided into four parts, the first part has explained the ecological tax theory synthetically, has analyzed about the ecological function, ecological tax and difference among other means in very constant development and construction of tax. Second part has analyzed to utilization of resources and current situation of environmental protection of our country that summarizes, then carried on the introduction to our country's current ecological tax system, and analyzed theexisting problem. The third part has introduced relevant ecological tax policies of western countries, and summarized the place that can be drawn lessons from. The fourth part put forward suggestions on perfection of the ecological tax policies of our country.The innovation in this dissertation: the systems analysis of how the Chinese ecological tax policies impact on environmental protection and existing problem; point of view about how to perfect the ecological tax policies of our country.