| The environment, ecology and green of the economic development have increasingly become the basic principles for the taxation reform in every country. Considering the factors of local natural resource, environment characteristics and economic relationship, the process of economic development is not only based on the real condition of local green economic development, but also should consider the taxation policy applied in the local region. Different to the traditional economy, the green economy encourage a development pattern that is harmonious with the environment. The extensive economy’s development models have become the important factors to restrict changzhutan’s economy and the social sustainable development. The green economy should be greatly developed to reduce the influence of the economic activity to natural environment as small as possible. The green economy is a systems engineering, so its start and the promotion cannot leave government’s support. The taxation policy is the quite ideal policy method. Therefore, the economic levers function of the taxation policy should be fully displayed, and the taxation policy should be improved to be advantageous in the green economic development. However, the changzhutan region has not formed the policy system at present in the development green economic policy aspect, which is not favor the green economic development. Therefore, we should act as circumstances permit, and research green economical taxation policy from the local authority’s viewpoint.This thesis consists of seven parts. The first part is an introduction. The research background, purpose, significance, research status, research content and methods are expanded firstly. The research framework sketched out the context of the article and the theoretical literatures at home and abroad are reviewed. The second part is started form the concept of green economy. Then, this part expressed the externality theory, public policy theory and enterprise theory that supports the development of the green economy. The relative concepts were analyzed, and the theoretical basis were collected and processed. In the third part, it was introduced that the development situation about Changzhutan’s environment, economic states, green economy and related supporting situation of taxation policy. These data will provide objective materials for the next analysis. The fourth part was starting from the collection of data and survey results. Combining the qualitative analysis and quantitative analysis, the problem of fiscal and tax policy in the development of Changzhutan green economy were explored. Then, the main reasons were pointed out. The fifth part analyzed the taxation policies that adopted by the countries all over the world to develop green economy. These policies included waste charging policy, environmental tax policy, secured the return of the deposit policy, the expansion of producer responsibility system. In summary, the inspiration of taxation policy was obtained to promote Changzhutan city develop the green economy. In the sixth part, a design scheme of local system was proposed to deal with the problem about fiscal and tax policy in the development of Changzhutan green economy. The seventh part was the conclusion and outlook. In the summary of the above studies, the important position of fiscal policy was established to promote green economy of Changzhutan region. Finally, the perspective future of research on green economy was prospected. |
