The Thinking Of The System Of Ecological Taxation’s Construction In China

Under the background of economic crisis, although our country realizes the economic steadydevelopment and transition, it cannot avoid the inertial impact from international financialtsunami in recent years. At the present time, our country is implementing the expansionaryfiscal policy that increase government expenditure and putting forward the policy of structuraltax cuts instead of the policy of tax cuts in Keynesianism in order to respond to the irrationalindustrial structure and the assault of international financial tidal wave during thetransformation to advanced economy. At present in country, the tax system is far from perfect,the tax structure is irrational and the industrial structure is serious unbalanced, in addition, theproject with high energy and high cost has taken a large proportion, so the problem aboutenvironment is increasingly serious and produces sensible intergenerational effect. Accordingto the stagflation of economic structure, unreasonable resources allocation and the destructionof environment, the establishment of ecological taxation’s construction that can integratecategories of taxes and optimize tax system is imminent. The establishments of ecologicaltaxation’s construction can relief the waste and utilization with high cost and poor efficiencyof the ecological resources; also it can achieve the purpose of tax cuts with structure in orderto realize the perfect combination of the effective use of ecological resources and theoptimization of olive shaped taxation systems to the pyramid with direction changing shapedtax system so that the tax system can give play to economic leverage.The purpose of this thesis is study the effect of the establishment of ecological stationsystem for the optimization of taxation, energy-saving and ejection-decreasing, environmentalpollution treatment and economic structure’s optimization; and its methodology isintegrate the scattered categories of taxes for the resource-saving and environmentalprotection in order to reduce the cost of tax and increase its benefit; in addition, its findings isestablish the system of ecological taxation’s construction in order to corporate the policy oftax cuts with structure and boost up its ability of shape control through the integration ofcategories of taxes; additionally, its originality and value is find that the establishment of taxsystem can enhance the economic effect of taxation and regulate the increasingly ecologicalproblems. This dissertation includes five chapters: Chapter One is introduction which explains whatthe ecological taxation system is and the significance and the innovation of the ecologicaltaxation system; Chapter Two introduces the basic theory of the ecological taxation systemwhich includes the definition,developmental course and the basic theory of the ecologicaltaxation,; Chapter Three is about the status quo of overseas ecological taxation that thecountry of OECD, Nordic countries, USA, UK and Japan are taken as the example; Chapterfour is about the status quo of ecological taxation in China which adduce the tax items such asthe system of fee for discharge of pollutants, resource taxation, farmland use tax andfarmland use tax, fuel oil cost, vehicle and ship taxation and excise duty; Chapter Five is thebasic idea of the ecological taxation’s construction’s creation that dissertate thecomprehensive planning framework of the construction of the ecological tax’s system and theeconomic effects engendered by it.