Research On Green Taxation Theory And Its Application

Green civilization gives birth to the Green Theory, which subsequently incubates the Green Taxation Theory. This thesis is targeted toward the theory and application of Green Taxation, principally focusing upon study of four aspects as elaborated in the following: 1) Based on the study of the view of "harmonious coexistence of human beings and nature"by Hu Jintao, the connotation of Green Taxation is explored for an extension, thereby reaching the author's unique understanding of ESN Green Taxation. Additionally, with the application of the statistical data, the author undertakes a systematic analysis and evaluation of the current taxation system from a three-dimensional point of view including economics, society and environment, achieving a series of conclusions. This thesis classifies Green Taxation into three levels, namely "light green", "moderate green"and "green". Western scholars have been studying Green Taxation theory for over 80 years, currently at the level of "green"; while the Chinese scholars only started their research over 10 years ago, still remaining at the level of "light green"or "moderate green". Based on the exploration of the connotations of productivity development, prosperous life and favorable ecology, this thesis reaches the point of view of ESN Green Taxation. It also undertakes a systematic analysis and evaluation of the current taxation system with the application of the statistical data of the past ten years, and conclusively reaches a comparatively original understanding of a taxation system which promotes environment protection, hi-tech industry, service industry, social re-employment, civil welfare enterprises, and the development of social security. 2) Starting with analysis of western taxation theory, based on an in-depth and creative understanding of efficiency and equity, putting forward and arguing for a construction of Green Taxation system focused on three principals. The aim of optimizing taxation system is, on the premise of assuring "revenue gathering", to well settle the contradiction between efficiency and equity. But scholars can not agree with each other upon the recognition of the relationship between efficiency and equity. An outstanding problem of some mistaking understandings is that there is no separation of levels of efficiency and equity. The author of this thesis takes the view that efficiency can be divided into two levels, and finds that the exact contradiction between efficiency and equity lies in "the contradiction between resource application efficiency and social equity"and "the contradiction between resource allocation efficiency and economic equity". The former is based on the malfunction of market and inequality at the start-off point, which trigger the imbalance of social equity; while the latter refers to the failure of market mechanism that is caused by the non-positive "Paleto improvement". The current dual-principal taxation system apparently lacks an inter-generation equity and efficiency. Therefore, a third principal should be established, namely recourse and environment tax. This holds true judging from the three aims of "harmonious coexistence of human beings and nature"and from the three stages of the recycling economic operation. 3) Based on analysis of the elementary structure of Green Taxation system and "greenizing"the current taxation system, conducting a systematic design of reforming current tax system and bettering tax policies. Within this design, there are two points which bear an innovative significance. The first point is Stamp Duty. Based on his research achievements (the author has published 10 articles, 1 works, and attained 3 international prizes (gold and silver) and 3 domestic prizes), the author commented on the 7 functions of Stamp Duty and the feasibility of collecting Stamp Duty on personnel documents. The second point lies in Fuel Tax. With reference to his experience while visiting the US in learning about the American practice in Fuel Tax, the author systematically summarizes the policy design and administrative experience of the US and explores the possibility of learning from it. 4) Expatiating the notion of Green Taxation and its aim and theoretical analytical method, constructing the general framework of Green Taxation administration, theoretically deepening the relevant content, and undertaking original applicability research on issues like wording of the administration law, information system management of VAT, learning from the history of Stamp Duty administration, etc. The points that are theoretically explored in-depth include the following: (1) This thesis argues that taxpayer service is the principal task of tax authorities. The constitution regulates that citizens have the obligation of paying tax according to law. Therefore, it is the citizens that should actively "pay"the tax while not the tax officials that are supposed to "collect"the tax. The reality should match this well. Tax authorities should not become tax collection agencies. They should offer good service to taxpayers as their principal task, which is expected to bring about good taxpayer compliance. (2) A model of gaming between tax avoidance and anti-avoidance is established. Tax avoidance is "non-illegal"and results in making up for tax payment through "negotiation". At present, in spite of the many documents about gaming analysis of taxation, there is none analyzing the gaming phenomenon between tax avoidance and anti-avoidance. (3) A model for evaluating tax administration reform is established. Although the net revenue (NR) equals revenue (R) minus cost (C), NR = R –C, it is not enough to simply consider the criterion of NR increment when evaluating whether the tax administration reform is "green"or not. An evaluation based on the different correspondence relationship between △R and △C should be conducted.