Research On The Optimization Of Tax Policy That Promoting "Resource-Conserving And Environmentally Friendly Society" Construction

At present, our land, water, energy and mineral resources and environmental conditions have seriously restricted our economic development. With the rapid development of our economy, lack of resources and environment deterioration will intensify. In view of this, the report of the 17th National Congress of the Communist Party of China stressed that put building a resource-conserving and environmentally friendly society on the prominent position of industrialization and modernization development strategy, and implement to each unit, every family. In the "picture of the key to building the saving-type society ", Member of CCCPC Political Bureau & Premier Wen Jiabao also stressed that to construction resource-saving society, we need to deepen the reform of the system and mechanism of resource conservation policy system. We will use the finance-taxation policies to promote saving and effective utilization of the resources. The aims of this paper is to study and analysis and promote conservation of resources and environment friendly related problems based on tax policy, and exploring promote resource-saving and environment friendly society construction tax policy system optimization.This paper includes an introduction and three main parts. Introduction illustrates the background and meaning of this paper, the research situation at home and abroad, and the research methods, analyses path and innovation. The first part is related theoretical interpretation of construction "resource-conserving and environmentally friendly society". This part introduces the meaning and value of "resource-conserving and environmentally friendly society", discusses the theory foundation of tax policy that promoting "resource-conserving and environmentally friendly society" construction, and analyses the important role of optimization of tax policy for "resource-conserving and environmentally friendly society" construction. The second part is the examine of our country's tax policy in promoting the construction of "resource-conserving and environmentally friendly society", in case of Wuhan city circle "resource-conserving and environmentally friendly society" comprehensive reforms test area. In the basis of tax policy contents that promoting "resource-conserving and environmentally friendly society" construct, using both quantitative analysis and qualitative analysis method evaluates the effect, and analysis of the existing problems and reasons. The third part is countermeasure analysis of "resource-conserving and environmentally friendly society" construction. This section from four aspects: promote industrial structure, optimization allocation structure, perfect taxation system structure and rehabilitation.The paper includes three innovations: With China's national conditions, analyzes the typical taxation system of other countries , exploratory pointed out the direction and path of tax reform that promoting" resource-conserving and environmentally friendly society" construction; Use large amounts of first-hand information, Further analyses the Economic situation and problems of Wuhan city circle in promoting" resource-conserving and environmentally friendly society" construction; Put forward the view of promote effective resource allocation of central china and Constructing "resource-conserving and environmentally friendly society" development tax policy system. This is quite strong pertinence, operability and policy consulting value.