Research On Fiscal And Taxation Policies To Promote Ecological Civilization Construction In Guizhou Province

China is currently the world's largest industrial country.Since the reform and opening up in 1978,China's economic development level and people's living standards have been continuously improved.However,with the rapid economic development,China's ecological environment is deteriorating and ecological problems are becoming more and more serious.In response to this,the 18 th National Congress of the Communist Party of China included ecological civilization construction in the overall layout of the "five in one",and the 19 th National Congress of the Communist Party of China once again raised the status of ecological civilization construction and regarded ecological civilization construction China's millennium plan for sustainable development shows that the country attaches great importance to the construction of ecological civilization.In August 2016,Guizhou Province became one of the first three national ecological civilization pilot areas in China.In response to the call of the country,the construction of ecological civilization has become an important task in Guizhou Province,and it is placed at the same height as economic development.The construction of ecological civilization is not a one-time process,but a systematic process.Forming a standardized system of fiscal and taxation policies can better and more effectively promote the construction of ecological civilization.Therefore,in order to promote the construction of ecological civilization,Guizhou Province has also adopted many corresponding fiscal and taxation policies,such as: implementing ecological compensation mechanisms and implementing green procurement policies.However,the current fiscal and taxation policies still have some problems,such as: insufficient government energy conservation and environmental protection expenditure ratio,inadequate ecological taxation system,defective tax incentives,and insufficient resource tax regulation,which hindered the further development of Guizhou's ecological civilization.Therefore,how to optimize fiscal and taxation policies to promote the construction of ecological civilization in Guizhou Province has become the key issue of this paper.This article first introduces the research background,research significance,academic research at home and abroad,etc.,used to explain the reasons for this article and the purpose of this study.Starting with the relevant concepts of ecological civilization construction,it analyzes the embodiment of ecological civilization construction in externality theory,public product theory and green development theory,and expounds the mechanism of fiscal and taxation policies for ecological civilization construction.At the same time,it analyzes the status quo and problems of fiscal and taxation policies that promote the construction of ecological civilization in Guizhou Province.Secondly,the ecological footprint construction development of Guizhou Province from 2006 to 2017 was analyzed through the ecological footprint calculation model;the effect of fiscal and taxation policies on ecological civilization construction was studied through ecological efficiency indicators and a modified Kuznets curve model.Finally,it puts forward suggestions on improving fiscal and taxation policies,such as: increasing fiscal investment,increasing government green procurement,increasing resource tax adjustment,optimizing the taxation system and related supporting measures.