Research On Chinese Green Taxation And The Harmonious Society

Building a socialist harmonious society is an important task for our party tocreate a new situation of socialism with Chinese characteristics.It had beenemphasized again that the major task of building a harmonious socialist society is theimportance of the meeting at the17th CPC national congress in October2007. It hadbeen point out that to improve people’s livelihood as the key point of socialconstruction work and it has made the specific requirements and the full deployment.This is marks the harmonious society has make a kind of social phenomenongradually transformed into social practice, and harmonious society inseparable fromthe ecological harmony. Ecological harmony is to maintain a good ecologicalenvironment to achieve, and the green tax revenue is the state for the realization ofspecific ecological environmental targets, raising the ecological environmentalprotection funds, and adjust taxpayer behavior and the introduction of the relevant tax,is the human society harmonious and sustainable development of the course based onsyndrome relates to environmental resources tax, the green tax is to protect andimprove the quality of the environment, maintain ecological balance, to ensure thesustainable use of natural resources and economic sustainable development,constructing the harmony between man and nature is an important means of.This thesis discusses the theoretical basics of the green taxation throughreviewing the External Negative Effects of Environmental Theory, Resource Theoryof Public Goods and the Theory of Sustainable Development etc., and then make adetailed analysis on China’s current situation of green tax system and China’s status ofenvironmental protection and the urgency to establish the green taxation under aharmonious society in China. The thesis has drawn lessons from the experiences andenlightenments of foreign developed countries on implementing green tax policy inthe past decades and their advanced green tax system which could be our reference inestablishing socialist harmonious society in China. The thesis has proposed the principle of establishing green taxation system and the specific approaches to buildand improve the green tax system in China’s socialist harmonious society.We should learn from the experience of western countries, take reference of theactual situation in our country at present, reforming and improving the currentimperfect tax items such as environmental tax, resources tax and income tax, in orderto improve the green tax system with socialist characteristics in China, fullyimplementing the scientific outlook on development, full utilizing the green-taximpacts and its roles in protecting environment, so as to promote the establishment ofa harmonious socialist society.