Research On Tax Policies To Promote Ecological Civilization Construction

Since the reform and opening up,with the rapid development of our economy,the destruction of natural resources is increasing.The situation of ecological environment and natural resources is getting worse and worse.High pollution will make the ecological environment worse and worse,when the ecological environment becomes worse,the living environment of human beings also becomes worse.At the same time,the economy will suffer.The poor ecological environment will also become a constraint to the smooth development of our economy in the future.Therefore,in order to protect the healthy and sustainable development of ecological civilization,the tax policies of various countries related to ecological civilization have also come into being.We will guide enterprises to constantly reform,innovate and upgrade their environmental technologies and equipment,and encourage residents to adopt more environmentally friendly consumer behavior.As an important means of raising fiscal revenue and regulating economy,as well as the current situation and existing problems of the tax system for the construction of ecological civilization in China taxation should play an important role in the construction of ecological civilization.China's tax policy has changed from economic development to sustainable development,aiming at combining economic development with environmental protection.To realize the sustainable development of economy and ecological environment.At the 18 th national congress of the communist party of China(CPC),ecological progress was made a key part of the five-pronged plan.The 19 th national congress of the communist party of China(CPC)took ecological civilization as a major plan for China's development for a thousand years,it fully shows that China attaches great importance to ecological civilization.Therefore,integrating the construction of ecological civilization into the tax system reform is an important way to improve the ecological environment protection and promote the common development of economy and human society,as well as the inevitable choice for the long-term prosperity of human civilization.This article through the definition of the concept of ecological civilization taxpolicy basic theory and basic principles of the analysis,Combined with foreign developed countries.Including Denmark,Japan,the Netherlands and the United States ecological civilization tax policy inspiration,for example,the establishment of environmental tax should be based on the national conditions of the country,implement the special fund for environmental tax,adhere to the principle of gradual progress and continuously raise the awareness of ecological environmental protection of the whole people.This paper summarizes the deficiencies in China's ecological civilization tax policies,draws lessons from the experience of developed countries in ecological tax policies,Combining the tax policy formulation and practical experience of ecological civilization in developed countries,and puts forward feasible Suggestions for improving China's ecological tax policies based on China's basic national conditions.The Suggestions include further improving the tax system for ecological civilization construction,strengthening the regulatory capacity and role of resource tax and consumption tax,expanding the scope of environmental protection tax and improving the relevant tax system.