Research On Green Tax System Promoting Sustainable Economic Development

With the increase of China’s total economic output and comprehensive national strength,the problems of serious environmental pollution and huge resource consumption are becoming more and more prominent.Environmental problems have seriously affected our lives,and the public’s dissatisfaction with the environment has increased.As increasingly serious environmental problems also restrict China’s economic development,China advocates the implementation of reasonable protection measures for the environment and gives full play to the positive role of environmental protection for sustainable economic development.Taxation is an effective way for the state to implement macro-control.On the one hand,it can promote the realization of energy saving and emission reduction goals,and realize the sustainable use of resources.On the other hand,it can promote technological innovation,industrial upgrading,and then promote economic development.One of the problems facing China’s current tax system is how to integrate the protection of the environment and the effective use of resources and economic development,so as to truly achieve sustainable economic development.This paper first defines the basic concept of green taxation,discusses the inherent relationship between green taxation and sustainable economic development,and then discusses the theoretical basis for the existence of green taxation based on the research results obtained at home and abroad.Focusing on the main line of perfecting China’s green tax system,this paper combs the current environmental problems and the current situation and problems of China’s green tax system with the methods of normative analysis,literature research and theoretical research,and points out some shortcomings of China’s green tax system.Although China’s current tax system also contains the idea of sustainable development and environmental protection,the problems contained therein cannot be ignored.For example,the scope of collection is small,the tax rate is unreasonable,and tax incentives are still not perfect.Along with the implementation of the Environmental Protection Tax Law,China’s environmental protection cause has taken another big step.Although it is still not perfect,it is still a solid step on the road to perfecting the green tax system in China.Then the author studies the green taxation system of developed countries such as the United States,Japan,and Denmark,and specifically proposes the enlightenment for the improvement of China’s green taxation system.Finally,focusing on the current situation of our country and based on the defects of the green tax system,this paper puts forward some suggestions for improving the green tax system of our country,including expanding the scope of taxation,adjusting tax rates,improving tax preferential policies and special mechanism of tax funds,and cooperating with tax policies by other means.