Reserch About The Fiscaland Tax Policies Development Of Green Ecological Industyr In Heilongjiang Province

The ecological environment is the material basis essential to human survival,and its quality has a significant impact on the healthy operation of human society and the sustainable development of economy.The Party Central Committee has always attached great importance to the development of ecological industry and the development of green industry,focusing on economic restructuring and upgrading as well as development of circular economy and green economy.On the morning of March 5,2017,in his Government Work Report,Premier Li Keqiang clearly pointed out that we should cultivate and strengthen the ecological and environmental protection industry,deepen the reform of ecological civilization,and promote the healthy development of China’s ecological and ecological civilization construction,which brought new opportunities to the development of green ecological industry and put forward new requirements.The National "13th Five-Year" Plan also clearly stipulated that we should accelerate the improvement of the ecological environment,strengthen ecological protection and restoration,and develop green industries.The "13th Five-Year" Plan of Heilongjiang Province also clearly stipulate that we should consolidate and improve the overall ecological advantages,promote green development,which made green industry one of the core contents of economic development for the first time.In Heilongjiang Province,the development of green ecological industry economy has important strategic significance for alleviating excess capacity,accelerating the adjustment of industry structure and realizing the sustainable development of industrial transformation and upgrading.Under such background,according to the characteristics of green ecological industry in Heilongjiang Province,this paper studies the fiscal and taxation policies for the development of green ecological industry.Additionally,on the basis of the existing policy system,the paper puts forward the suggestions to promote the development of green ecological industry in accordance with the needs of practice and the specific maneuverability.In view of this,this paper summarizes the connotation,classification and characteristics of the ecological industry.By using the Ecological Economy Theory,Endogenous Growth Theory and Incentive Regulation Theory,this paper analyzes the mechanism of fiscal policy to promote the green industry.And then the paper also objectively analyzes the current situation of the development of green ecological industry in Heilongjiang province and the existing problems and reasons of the current fiscal and taxation policies,including the green industry overall development situation,industry structure and the current fiscal policies.The main issues include insufficient financial investment,imperfect financial subsidy mechanism,nonstandard transfer payment system.The main reasons include lack of awareness of green ecological industry,insufficient financial incentives,lack of systematicness and pertinency.On the basis of concluding the reference of fiscal policy from the United States,Germany and Japan as well as Shandong,Zhejiang,Hainan Province,the paper conducts an empirical analysis of the fiscal and taxation policies for the development of green ecological industry in Heilongjiang,and finally puts forward several suggestions including increasing financial investment to green ecological industry,establishing and perfecting the financial subsidy mechanism,standardizing the transfer payment system of green ecological industry,and perfecting the preferential tax policies for the green industry etc.