A Study On Green Taxation Of China: Basic Judgement And Building Framework

Environmental problem is not only the issue of our society but also the one which countries all over the world pay attention to.Countries all over the world ar e trying to find a sound strategy to resolve it,various kinds of measures are carried out and economic measure plays a great role.As one of the economic measures,tax measure is favored by more and more countries.Since the 1970's, a number of western developed countries have implemented green taxation, and then these countries have made significant environmental protection and resource conservation effect and also has obtained the certain degree of economic effect. Comparing with western developed countries,the green tax of our country is far backward. Protecting the environment relies on the administration means and various kinds of charge mainly, and the result is unsatisfactory. This paper attempts to analyse the current tax system of Our country on the basis of sttmmering the use of green tax in western countries, and puts forward the blue print and suggestion of the reform of the green tax.This paper is divided into five parts. The first part describes the background and meaning of research,and summarizes the economic theory of environmental tax.The second part of the paper describe history of the green tax and the dispute of "double dividend".Then the third part of the paper analyses the current situation of Chinese taxation and its problem,and test if the chinese tax system has the green effect.The forth part introduces the practice of green tax of Western countries,and good experience China Can learn from.The last part puts forward the blue print and the suggestion of the reform of green tax.