Study On Green Finance And Taxation Policy

Accompanying by the convening of the annual International Climate Conference, world leaders gathered together to discuss global environmental protection and resource issues. Energy saving and sustainable economic development issues are getting more and more attention in various countries. Though the Chinese economy is growing fast, the increasingly scarcity of resource status and the increasingly serious environmental damage show that the formation of a pattern of inconsistent does not meet the requirement of the sustainable development strategy. The global environment problem grows more and more serious. The governments are actively looking and innovative national environmental management policy to seek the balance of the "environmental protection" and "economic growth". The concept of green economy provides an important direction to the regulation. The consequential green fiscal policy provides direction for fiscal policy reform. As an important lever to guide the development of the green economy, Green fiscal policy should play the role of guiding the economic transformation better. The government should choose the direct focus of policy, and implement the fiscal policy system compatible with the green economy.At the same time, the levy for the purpose of environmental protection, resource conservation independent taxes are increasingly developing. As one of the four provinces of the pilot introduction of environmental taxes, Jiangxi Province is about to face the problem that the imposition of environmental taxes on the province’s economy and how to deal with this effect. Some foreign countries have a great deal of experiences and have formed a whole system on tax items, tax rate, the usage of tax revenue. There are many items about the environmental tax, but it’s hard to do deep research on economic effects and environmental effects because of its diversity. China doesn’t have independent environmental tax.The system of present taxation needs advanced development to give a full play to environment protection and resource conservation.The article did researches on the finance and revenue policies from the perspective of green economics, taking the hot topic environmental tax as a key and contacting with the fact of Jiangxi as an experimental unit of environmental pollution tax.The article carries out research on the impact and effect of environment tax. The levying of environment tax has the same target with the build of Poyang Lake ecological economic zone. By probing about optimizing the system of green finance and taxation policy, based on the analysis of the coming experimental unit of Jiangxi province, the article sums up the results at home and abroad and uses the datas to do researches about levy the environmental tax. At last, with the premise of the usage of the experiences of other countries, combining with the situation of Jiangxi province, the article will provide suggestions for the government. As one of the study on local economical effects of levying green tax, the article tries to provide a new point of view for the further study of environmental tax. Data analysis, material analysis and antithesis are used in the process of writing.the article’s innovation point is to apply the research of finance and taxation based on the green economics to the local level. And it begins from the analysis of the whole country, and then chooses one of the experience units as an sample. Combining with the local green finance and taxation policy and the state strategy of Poyang lake environmental economics circle, the article did researches on the possible impacts, tried to predict the effects of levying new tax, and then proposed suggestions and materials for the advanced study. The meaning of the article is that, by the study on the example of Jiangxi province, at the view of the development of green finance and taxation policy, the study can provide a local case for the process of developing green finance and taxation of our country.