Effect Evaluation And Improvement Of Our Country's Green Taxation System

Resource consumption, environmental pollution and other ecological deterioration problems has been a hot topic, which take our global attention in recent years. As a developing country, China is one of the most populous country in the world, was relatively poor in natural resources per capita, And in recent years, China and is committed to economic development, which caused environmental pollution inevitable and more seriously. This produced a series of ecological resources consumption, environmental pollution and other issues, restricting our sustainable development in future. Green tax theory suggests that, through the national government take the green tax system into development and implementation, it can effectively maintain the good development of the ecological environment. At present in China, the green tax system, though already entered a period of practical stage, but in order to build and improve our green tax system, the problem of how about the effectiveness of its implementation, has become an important research direction. Therefore, in order to improve China’s green tax system and promote China’s sustainable development, research the existing green tax system effects in our society have the important theoretical and practical value.This article aims to present from our specific national conditions and realities, combined with domestic and foreign literature which has the green tax system theory and practice of research, collected our country’s current empirical data of green tax system, analysis the actual effect of green tax system, and learn from the Western country’s successful experience in build a green tax system, we make a series of principles and policy recommendations to construct and improve China’s green tax system, in order to promote the socialist construction in China process, and make human and nature live in harmony, let our country’s economic and ecological environment all get sustainable development.This research on the effect of green taxes system, use the total revenue of green taxes, the total energy consumption, the waste emissions, GDP, the total social invest, the registered urban unemployment rate and other indicators of the empirical data, combined with the measurement of economics, comprehensively study China’s existing green tax system’s effects on economy, employment, resources, environment and other social aspects, moreover, gave a detailed evaluation and analysis.This Articles studies shows that,our existing green tax system’s good effects on the resources and the environment is exist, but the effect is not significant; and our existing green tax system’s good effects on the socio-economic and the employment generated by the "double dividend" effect is almost non-existent of. Therefore, our current green tax system is still in need of reform and improve. In this paper, we learn from the Western country’s successful experience in build a green tax system, on the basis of the actual situation in our country, finally made to build the basic principles which our green tax system should follow and gave some policies to make our green tax system more perfect, which is the ultimate significance of this article...