Research On Tax Policy To Promote The Construction Of Ecological Civilization

The industrial revolution has greatly promoted the level of human productivity.Under the drive of technological progress and market interest,the degree of human influence on nature has deepened.Resources and environmental problems have increasingly become a common problem for human development,such as resource depletion,ecological destruction,environmental pollution,and climate imbalance.China,as the largest developing country in the world,has made great achievements in economic and social development since the reform and opening-up,but the problem of resource shortage and environmental pollution has become increasingly prominent,because of the extensive mode of economic development for a long time To this end,18 th National Congress of the Communist Party of China clearly put forward the construction of ecological civilization as an important part of the strategic layout of the "five in one",then 9th National Congress of the Communist Party of China report has once again raised the construction of ecological civilization to the height of the Chinese nation for a thousand years of sustainable development,which fully highlights the important position of the construction of ecological civilization in the work of the party and the state.As an important means of macro regulation,taxation will play an important role in the construction of ecological civilization.In recent years,our country around the construction of ecological civilization,has made many reforms and adjustments to the related ecological taxes such as resource tax,consumption tax and value-added tax,and in 2018,the formal levy of environmental tax,an independent environmental tax,has played an effective and active role in protecting resources and improving the environment.However,there are still many shortcomings in the current tax policy,such as the low level of tax legislation,the lack of rigidity of tax law,the fragmentary system of policy,the inadequacy of the system,the insufficient scope and strength of the tax regulation and the unreasonable design of the preferential tax policies,which will impede the accelerated pace of the construction of ecological civilization in our country.Therefore,on the basis of the experience of the developed countries using tax policy to support the construction of ecological civilization,and combining with the national conditions of our country,the Countermeasures of the reform and adjustment of China's tax policy are put forward.This article includes the following five chapters:The first chapter is about the introduction.This paper introduces the background and significance of the research,the related research status both at home and abroad,and the innovation and deficiency of this article,laying the foundation for the later writing.The second chapter is about related concepts and theories.First of all,the connotation and significance of ecological civilization and ecological civilization construction are expounded,which mainly explain what the construction of ecological civilization is and why we need to build ecological civilization.At the same time,this paper shows that this paper mainly studies how to promote the construction of ecological civilization based on the environment and tax.Then,it analyzes how the construction of ecological civilization is embodied in public goods theory,double dividend theory,circular economy theory and extermination theory.Finally,it introduces two mechanisms of tax policy and preferential policy,laying the groundwork for the next chapter to analyze the development status and problems of tax policy.The third chapter is about the current situation and problems of tax reform in China's ecological civilization construction.As the core part of this article,the first is to analyze the current situation of tax policy supporting ecological civilization construction in China.It is mainly to advance the green reform of the current resource tax system,the increasingly obvious characteristics of the environmental protection of the consumption tax,the gradual expansion of the VAT greening policy,the gradual optimization of the enterprise income tax greening policy,the introduction of the environmental protection tax and the supplementary coverage of other tax measures,and the analysis of the incomplete tax policy system and tax on the basis of the tax policy in the first half of the year.The problems of insufficient legislative principles,wide coverage of environmental protection tax and unreasonable design of tax preferential policy are also discussed.The fourth chapter is about the tax policies and Inspirations of developed countries to support the construction of ecological civilization.It mainly introduces the successful experience of developed countries in tax policy for ecological civilization construction.The tax characteristics related to environmental protection in the developed countries are mainly considered according to the conditions of the national conditions,adhere to the principle of tax neutrality,the wide range of tax arrangement and the variety of preferential policy forms,which provide some reference for improving the tax policy of the construction of ecological civilization in our country.The fifth chapter is to adjust the tax policy to support the construction of ecological civilization.It is the most important chapter of this article.According to the third chapter,the existing problems of tax revenue,combined with the fourth chapter effective experience of developed countries,put forward suggestions for our current tax revenue.It is mainly to improve our country's ecological tax policy system,broaden the legal scope of tax,strengthen the adjustment of resource tax,enhance the greening of the consumption tax,expand the coverage of environmental protection tax,optimize the preferential tax policy and improve the related facilities.We should improve the tax policy and promote the construction of ecological civilization.