The Analysis Of The Effect Of Green Tax System And The Reform Prposals

In recent years, the increasingly serious environmental pollution in our country, especially the frequent fog haze weather caused people attach great importance to. Party's 18 will also be ecological construction in an important position, put forward to build the beautiful China. Relationship between the environment and resources of China's economic and social sustainable development, is closely related to everyone's benefit. For the attention to environmental problems, this paper intends to use tax policies, to discuss how to make tax effective economic means of environmental governance.This paper starting from discussing the connotation of green tax, tease out some important related to green taxation theory, and research on green tax the specific mechanism of action of economy and the environment. Later, from the time dimension system of our country's green taxation policy, and detail the current green taxation system in our country. In our current analysis of the composition of green tax revenue, find out the deficiency of the current green tax system in our country. Next, with specific data in recent years, studies the effect of current green taxation system in our country, how the implementation effect. Among them, the VAR model was used to study the impact on the economy of green tax system in our country. Economic variable selection is China's gross domestic product (GDP), fixed assets investment, urban unemployment rate and price index. At the same time, a yuan linear regression model was used to study the effects of green tax system of environmental governance in China. Environment variable selection is to represent the degree of pollution of the environment of industrial wastewater emissions, industrial emissions and industrial solid waste emissions, and to represent the energy level of energy consumption per unit output value. Through the empirical analysis, it is concluded that the real effect of the implement of green tax system. Then, combing the practice of foreign green taxation system based on the analysis of the foreign policy to get experience and enlightenment on green taxation system reform in our country. Finally, to reform and perfect our country's green taxation system put forward some personal opinions.This article USES the comparative analysis, combining theoretical analysis and empirical analysis method, it is concluded that the existing tax system of our country implementation effect, and find out, at the same time, draw lessons from foreign experience, truly for the perfection of the green tax system in our country put forward the feasibility Suggestions. The author hopes that by means of green tax, management achievements and contribution for our country environmental problems.