Study On Study On The Construction Of A Green Tax System In China

With China’s economic and social development, we are faced with the increasing pressures in resources and environment. Resource scarcity and environmental degradation has been very prominent. From the international experience, the establishment of green tax system is an important economic instrument to conservat resource,improve the ecological environment quality, economic and social sustainable development. Green tax is health, environmental protection, harmonious,sustainable development concepts into the theory of tax policy which formed the concept of a new tax.First of a11. to build our country,"two types of’social background of the green tax system in China build practical significance. By reviewing relevant theory and abroad. from the narrow,the justice and the broad content of the green taxes were discussed, and points out that green taxes In this paper is the generalized Green Tax concept.Second, On the mineral resources of Jiangxi province environmental conditions and industrial distribution in Jiangxi province were analyzed, study on the green taxation policy implementation status and effect. China’s basic national conditions, the green taxes currently running our country also there is a lack of the main taxes, the single form of tax incentives, involving environmental protection taxes imperfect, narrow face issues such as tax regulation.Finally, the green tax system for foreign compared with the analysis that the western countries to set specific green taxes, green taxes lead role and maintain overall tax burden in terms of stability has an important reference for China. Then green tax system in our country past and present, On this basis, this paper of the Green Tax System in China suggested that the construction of green tax system is a complex system, need to Ideological cognition, institutional system。 supporting measures and other aspects into consideration and integrated grasp.