Research On The Perfection Of Chinese Green Tax System To Promote The Development Of Low-carbon Economy

Since the beginning of the21st century, with the growing global population, rapid economic development, climate warming, environmental degradation, resource scarcity has become a "bottleneck" problem threating human survival and development. Environmental protection, energy conservation, and promotion of low-carbon economy to promote sustainable development of the whole society have become the focus of widespread concern of the national government and the public. In the1920s, the British welfare economist Pigou proposed the idea of regulating the behavior of pollution by tax means by the government, which created a milestone of green tax. Later, this idea has been developed and applied in Western developed countries, and many countries have established a relatively complete system of green tax system.Since China’s reform and opening up, remarkable economic and social development achievements have been made, but a great resource and environmental costs have also been paid at the same time. China faces serious challenges along with other countries in the world. It was reported that the use of economic measures such as taxation, ecological compensation is necessary to vigorously promote the transformation of economic development by the report of the17th CPC National Congress. At present, only some types of tax or tax policies of China’s tax system embody the green effect and there is a large gap compared with the green tax system of developed countries. It is especially important to further optimize the existing tax system, to establish and perfect the system of green taxes in the cases of environmental pollution, shortage of resources and ecological destruction.The framework of the paper consists of five parts.The first part is the introduction. Briefly introduces the research background and significance of this paper, the main research methods, writing frameworks and innovations, and research status at home and abroad on the green tax, a brief description and evaluation of preliminary discussion of the theoretical basis of the green tax.The second part is the related theoretical interpretation of the green tax system. First, discusses the basic concept of green tax system, the main features; Second, discusses the role of green taxation system on the development of low-carbon economy; Finally, focuses on the relevant theoretical basis for building a green tax system. This section discusses the Pigovian tax theory, the theory of public goods and Hu Jintao’s concept of people in harmony with nature.The third part is analysis of our current green taxation system. The paper introduces our current green tax system, analyses the existing problems of China’s current green tax system, as well as the cause of the problem.The fourth part is the experience and the enlightenment of the construction of green tax system in foreign countries. With the introduction of green tax system construction of foreign countries, it summarizes and describes the experience gained by the construction of green tax system, as well as the enlightenment of building a green tax system in China.The fifth part is the analysis of countermeasures to promote the development of low-carbon economy by improving China’s green tax system. This section is the focus and goal of the full text. First, it elaborated the perfect goal orientation and basic principles of the green tax system and then put forward policy recommendations to improve the construction of green tax system. It Mainly proposes detailed advice on the introduction of environmental tax; the reform and improvement of the related taxes of existing tax system; the improvement of supporting measures as well as the strengthening of collection.The main innovation of this paper are the following three aspects:(1) It analyses the characteristics of the green tax system by defining the connotation of the green tax system, and it clarifies the role of green taxation system in promoting the development of low-carbon economy, thus it contrasts the significance of the establishment of green tax system;(2)It also introduces the scientific concept of development of man and nature living in harmony on the basis of theoretical green tax system, enriching the theoretical basis of the green tax system;(3) It puts forward concrete policy proposals of building the green tax system from the national conditions of China, it also recommends detailed measures of new environmental tax after the the introduction of transforming administrative fees into taxes; it is of strong innovation, practice and operation.