A Study On The Tax Policy Space Of Green Credit In China

From the population,resources,the environment,derived from the various problems,is the country and region in the development process encountered problems,but also the world's three major problems.In the face of China's current development stage,the "five development science" read in the party's eight eight fully established,the first "green" concept to join them,the green development concept requires the local government to provide people with better quality Products,to promote the formation of green development and lifestyle.With the progress of the times,people's awareness of environmental protection is generally enhanced,some positive development concept is gradually formed.To create an ecological civilization society,extensive development model,is being replaced by the new development model that is "green development".The state also timely put forward the "green finance" concept.As the indirect financing of China's financing a greater proportion of the bank's green credit will be in the development of green finance play a major role.The implementation of the green credit policy in addition to the bank also need the support of government departments at all levels,especially the tax department.China's current fiscal and taxation policies on the development of green credit lack of incentives,in the context of a comprehensive green financial system,should further strengthen the fiscal and taxation policies on green credit policy support.At present,there are few researches on green credit and tax policy in China.This paper aims to broaden the development of green credit products through the analysis of the development of green credit products in domestic and foreign markets.There are two main points in this paper: First,in the research content,the green credit development under the background of government public governance,targeted research green credit products,put forward the tax policy improvement program;Research ideas,from the tax department,the bank.Enterprise triples,the game model analysis,for the public management policy implementation and the relationship between enterprises to provide a new paradigm for green credit and tax policy to provide a new perspective.On the basis of clarifying the basic purpose,the intervention path and the choice of policy means to support the green credit,this paper puts forward the policy recommendations on green credit related taxation and taxation policies among the tax authorities,banks and enterprises.