To Strengthen The Fiscal Policy Research Of Environmental Protection

In recent years, the world has swept a wind of environmental protection. A series of newconcepts and new politics, such as low carbon world, clean development, has arisen at thishistoric moment. And in recent years, our Chinese government not only gradually makesenvironment protection laws, rules and regulations perfect, but also actively uses publicinvestment, tax, pollution charges and a series of green development fiscal policy tostrengthen environmental protection, which has certain effect, but also still has someinsufficiency.First of all, fully lessoning from the domestic and overseas scholars’ theory research,through investment scales, project structure, district structure, tax system relevant toenvironmental protection and pollution charge system, this paper systematically analysescurrent situation of environmental protection in China, summarizes our environmentalprotection fiscal policy features, and find out the existing problems.Second, through some developed countries, such as the United States, Japan, and theNetherlands，and some developing countries, such as Republic of India, and the Republicof Poland, this paper analyses the characteristics of these countries’ environmental fiscalpolicy, and draws lessons from these countries’ implement, willing to applied to stipulationof our fiscal policy.Finally, according to what’s summarized above, this paper proposes some suggestions. Onone hand, we should construct a healthy fiscal environmental expenditure mechanism,increase investment, and consummate the transfer payment system; on the other hand, weshould construct an environmental tax system, strengthen the green taxes, and graduallyexplore pollution tax in order to let the environmental fiscal policy play a greater role.This paper takes fiscal expenditure and revenue as two main lines, and uses bothquantitative and qualitative methods. Through a large number of empirical analysis, andamong lots of fresh data, it proves the characteristics and problems in existence. Theinnovation of this paper is the use of SPSS software, and the Q-mode cluster analysismethod that studies the distribution of fiscal environmental expenditures among thirty one different regions, to make features and problems more convincing.