China Ecological Tax Policy Research

Ecological environment is the basis for human's survival and development.All countries are puzzled about the problems about economic growth and ecological environment.It is the development emphasis of “13th five-year plan” to keep stable economic growth and improve ecological environmental quality and realize five-in-one development of national economy,politics,culture,society and ecology.Recently,ecological environment deterioration has already begun influencing China's future economic growth.However,due to ineffective ecological protection function of China's ecological taxation system,it is hard to meet the requirement of “green” development in China at the present.As a result,the ecological taxation system should be improved urgently.Inner Mongolia,a large source province in northern borderland,having the most national energy transmission tasks on its shoulders,plays an assignable role in China's sustainable development.Under the background of the world's and China's ecological environment,by taking Inner Mongolia for example,it is necessary to analyze the influences of ecological taxation system on ecological problems in China and propose policy suggestions for building ecological taxation system on this basis according to unique regional and resource distribution.The main content includes: firstly,the functional mechanism of ecological taxation is analyzed and the positive influences of ecological taxation on ecological and economic development are proved by collecting and sorting related documents about ecological taxation and studying general theories of ecological taxation.Secondly,through analysis on the status of China's and Inner Mongolia's ecological taxation system and understandings about the problems about ecological taxation in China's economic development,it's known that the proportion of ecological tax into China's total taxation is lower and the great efforts are not exerted to solve ecological problems through taxation regulation.Thirdly,through analysis on influence relations of ecological taxation among indexes economic growth,discharge capacity and fixed asset investment based on related data of Inner Mongolia by adopting empirical study method,it is concluded that the role of current ecological taxation system in ecology and economy provides data support for the form of ecological taxation.Lastly,it's proposed that the ecological functions of taxation should be fully manifested and the form of ecological taxation can be implemented progressively by sorting some countries' practical experience in ecological taxation and based on the orientation of empirical study result.Consequently,it is advised to encourage energy conservation and emission reduction and improve the quality of ecological environment by adopting taxation measures such as differential tax rate,preferential tax policy and ecological compensation mechanism according to the practical situation of Inner Mongolia.The concrete policy suggestions for improving ecological taxation system are proposed by referring to international related concrete practice based on logical structure of relevant taxation theories and through analysis on status ecological environment and taxation system and the result of empirical analysis.