Study Of Tax System Of Low Carbon Economy Development In Hunan Province

The development of low carbon economy, low carbon development, is the inevitable choice of human response to climate change, sustainable development, and also an important measure for China to achieve scientific development, building a harmonious society. In this background, the tax system as an important means of national macro-control, to promote the development of low-carbon economy, with other economic leverage role which cannot be substituted, but our current tax system in promoting the development of low carbon economy is far did not play its due role.The problem for our tax system in the promotion of low carbon economy, on the basis of the successful experience of developed countries, and puts forward some opinions and suggestions for improvement. In the course of the study, the author found the development model to construct Chinese characteristics of low carbon economy, accelerate the construction of resource-saving and environment-friendly society, the key is to establish a suitable for China’s national conditions, is conducive to the development of low carbon economy macro-control system and operation mechanism, and is conducive to the establishment of the development of low carbon economy macro-control system and operation mechanism, objectively requires us to establish a new system of taxation system in the development of low carbon economy as soon as possible. At present, the key lies in the clear as soon as the low carbon economy tax system the guiding ideology,basic principles and methods and procedures,to develop targeted and workable countermeasures,low carbon tax system arrangement to form a scientific system.Based on the basic principles, methods and steps to clear Hunan’s low carbon economy development of tax system, this paper puts forward suggestions to perfect the system of Hunan province tax system includes:improve the existing tax system, improve the existing preferential tax policies, reform of the current resource tax, reform the current fuel tax,levy carbon tax, the timely introduction of environmental protection tax. And should the comprehensive reform of tax system and improving the system of Hunan Province:perfecting the relevant laws and regulations of tax means and other economic means comprehensively the implementation of government green procurement system enhancement of low carbon low carbon consciousness of the whole society.