Study On The Tax Policy About Regional Ecological Environment Protection

Coastal zones usually locate at the edge of the land and face to ocean. They are vulnerable to the pollutants derived from the land and sea, which leads to cross contamination. So the ecological environment of coastal zones is very fragile. The production and life of the residents in coastal zones largely rely on the ocean. So the harmfulness of the worsening ecological environment is serious. Considering the ecological environment resources have the characteristics of public goods and externality, market regulation can’t effectively play a role. So it’s necessary for government to impose policy intervention and strengthening macro regulation. The government needs to reasonable use tax policies to promote the ecological environment quality and provide good external conditions for production and living there, which is not only beneficial to the economic development of this region, but also conducive to the realization of the national strategic development target. This paper will take Liaoning coastal economic belt as a representative of the coastal zone, study the relationship between tax policy and the environmental protection and mirror and compare the advanced experience from the countries which environmental protection tax policies are mature. Then this paper will explore suitable ecological environment protecting tax policy for this region and at the same time give reference to the improvement of the regional ecological environment.The dissertation is divided into5chapters. The main contents of text can be stated as followings.Chapter1:"Foreword". From three levels, namely ecological environment situation and the need of economic and social development of the international, domestic and Liaoning coastal economic belt, we will propose the urgency of solving and alleviating of environmental problems. Then give the meaning of the topic from theory and practice. Explain the effectiveness of tax in solving environmental problems in the perspective of macroeconomics after stating and evaluating foreign and domestic scholars’studies.Chapter2:"Theoretical basis of tax ecological environment protection" Discuss the necessity of tax policy involved in protecting the environment basing on the hypothesis of Kuznets curve, the externality theory, the theory of public goods, the sustainable development theory and the method of Game theory. Strengthen the comparative advantage of tax policy in the management and protection of ecological environmental after comparing with pollution charge system and financial subsidy system.Chapter3:"The problems and causes of regional ecological environment tax policy:Take Liaoning coastal economic belt as an example". Analysis the deficiency of the environmental protection tax system at present of Liaoning coastal economic belt and make sure the reason in the aspects of tax background of our country, the characteristics of taxes and economic environment.Chapter4:"Compare the tax policies of regional ecological environment protection between different countries and get reference". Though regional ecological environment protections between different countries are distinctive, they also have something in common. So the experiences of using tax policy to protect regional ecological environment in other countries are useful to Liaoning coastal economic belt and even all the coastal areas.Chapter5:"Suggestions about regional ecological environment protection tax policy". Basing on the characteristics of ecological environment of Liaoning coastal economic belt and the characteristics of tax legislation in our country, combining the development plan about Liaoning coastal economic zone and the responsibilities and interests of local government, this chapter will provide suggestions as follows: giving local government tax power, improving existing taxes and collecting the special environmental protection tax.