Study On Fiscal Policies To Promote Development Of Environmental Protec-tion Investment And Finance In China

With the gradual strengthening of the concept of sustainable development and continuous improvement of national financial resources, China’s continued growth in capital investment in environmental protection, environmental protection undertaking to achieve a rapid development, and achieved remarkable results. However, due to China’s industrialization and urbanization process is not yet complete, resource bottlenecks highlights, population pressures continue, increasingly severe environmental problems, China’s investment in environmental protection and the objective needs of environmental protection funds, there is still a considerable gap between supply and demand protection money outstanding. Therefore, how to promote the development of China’s environmental protection investment arid financing, increase investment in environmental protection at the same time improve the efficiency of investment, the introduction of new investment and financing model to ensure effective input of environmental protection funds, has become to improve the quality of our environment and achieve sustainable development urgent problem. Because the nature of environmental public goods has, therefore, the Government must play a leading environmental investment and financing role, increasing financial investment in environmental protection, through fiscal policy to improve corporate environmental investment initiative and introducing other social capital to enter the field of environmental protection investment and financing, and thus promote the development of China’s environmental protection cause.In this paper, based on the theory of investment and financing environmental protection, China’s environmental protection investment and financing from the current situation, a comprehensive analysis of the status of China’s environmental protection investment and financing, including investment scale, investment structure, as well as government, business and non-governmental organizations as the main financing situation; further pointed out that China’s environmental protection investment and financing problems, and a detailed analysis of the reasons for these problems; finally put forward to promote the development of China’s environmental protection investment and financing of fiscal policy.This thesis consists of five chapters. The first chapter is the main topic of this article discusses the background and significance of the domestic and foreign environmental investment and financing research status, this study describes the content and framework, and points out the lack of innovation of this paper. The second chapter is the theoretical basis of environmental investment and financing, analyzes the theory of public goods, externalities theory, infrastructure life cycle theory and theory of public finance. The third chapter is the status of China’s environmental protection investment and financing from the investment scale, investment structure for environmental investment position to do a detailed analysis, and were on the government, businesses, non-governmental organizations as the main environmental financing a detailed exposition. The fourth chapter is China’s environmental protection investment and financing problems and reasons, analyzes and summarizes the environmental investment and financing of the problems pointed out the existence of the problem. Chapter to promote China’s environmental protection investment and financing fiscal policy, including:increasing the financial input into environmental protection, improve the environment and the financial power to match the division of powers mechanism, improve environmental protection related tax policies, improve the financial environment transfer payment system, explore new environmental investment and financing mode.