Study On Tax Policy Of The Prevention And Control Of Atmospheric Pollution

Since the 18 th CPC National Congress,the Central Committee of the CPC and the State Council have been putting the ecological civilization construction and ecological environment protection on a more important strategic position.‘13th Five-Year' plan put forward five development ideas including innovation,coordination,green,open and sharing.And ‘green development',which is one of the five development ideas,is a totally new development concept.It requires us to put the construction of ecological civilization into economic construction,political construction,cultural construction and social construction in all aspects and the whole process.The implementation of green development strategy is the inherent requirement and inevitable choice of China's economic sustainable development and social sustainable development.It is an important manifestation of the people's pursuit of a better life.Clean air,a good ecological environment is the appeal of every citizen,but also the responsibility and obligation of each country.Tax policy as an important means of macroeconomic control,is one of the main measures of prevention and control of atmospheric pollution.Through the research on the prevention and control of atmospheric pollution tax policy contributes to the development of low carbon economy and circular economy,helps to improve the atmospheric environment,so as to realize the goal of “on the formation of a new pattern of harmonious modernization development of human and nature as well as the goal of the realization of a comprehensive well-off society.This paper is divided into six chapters.The first chapter is the introduction.First of all,it expounds the background and significance of this study.Secondly,through combing the relevant research literature at home and abroad,summarizes the research contents and further enrich the research theory and research method of this paper,and then put forward the research methods,framework and innovation and shortcomings.The second chapter is the theoretical analysis.Firstly,it explains the meaning of the prevention and control of atmospheric pollution and atmospheric pollution prevention policy,and emphasizes the importance of prevention and control of atmospheric pollution,and then expounds the necessity of using tax policy to promoting air pollution control by elaborating public goods theory,externality theory,Pigou tax and the ‘double dividend' theory.The third chapter introduces the main types of air pollutants in China,mainly including five kinds.The main sources of air pollutant emissions are industrial emissions,civil emissions,traffic emissions and agricultural emissions.The fourth chapter is about the general situation and problems of the related tax policies on air pollution prevention and control in China.This chapter firstly reviews the status quo of China's tax policies related to the prevention and control of atmospheric pollution,and then analyzes the existing tax policies in China on the prevention of air pollution problems,these problems are mainly related to taxes need to be improved,in view of the lack of carbon tax,tax incentives and lack of systematic and relevant supporting policies are not perfect.The fifth chapter is the international experience for reference.By analyzing the successful tax policies implemented in the air pollution prevention and control abroad,we can provide policy reference for the prevention and control of air pollution in China.The sixth chapter is policy recommendations.This part and the fourth part of the study should be relative,in view of the current tax policy in promoting the existing air pollution control in some of the problems put forward the corresponding improvement suggestions,trying to construct the tax policy system for prevention and control of atmospheric pollution in China's real needs.