Sustainable Development Strategy, China's Tax System Greening Research

To seek the effective means of environmental regulation is the important subject of government' s public management under the sustainable development strategy. As an economic means of environmental regulation, green taxes has grown into a key method for promoting sustainable development, because it may well internalize the external costs produced during the consumption of environmental resources, so as to make up for the disadvantages of marketing system and to demonstrate the "polluter pays principle" . Ever since 1970s, the member states of Organization for Economic Cooperation and Development(OECD) have resorted to green tax system and gradually undergone comprehensive reforms of tax system accompanied by the adjustment of their original tax systems. Consequently, apparent effects on environment and economy have been achieved. Currently, the overall green level of our state' s tax system is rather low. With less variety of green tax, rather simple adjustment means and narrow adjustment scale, green tax accounts for a relatively small proportion in the revenue, and thus its key role as an environment regulation measure has not yet been well demonstrated. Therefore, a probe into the current situation of China green tax system with the reference of foreign counterparts' experience will provide a forecasting vision and a policy reference for the optimization of China green tax system reform, and will make up for the deficiency of current theories as well.Based on practical and theoretical analyses, this thesis is to probe into our state' s green tax system reform and research on its environmental effects, economic effectiveness and develop route of green taxes system reform. Besides the introduction and literature summary, this thesis consists of three parts. The first chapter conducts an empirical research on the status of China green tax system reform, analyzing its function, feature and deficiency, evaluating the degree of green tax system and analyzing the reason. Among other things, a regression test is conducted on the environmental and economic effect of the green tax in China. It seems that the degree of our green tax system reform is rather low and the function of the environmental adjustment israther limited, and that the effect on economy development and tax system optimization is not distinct.According to practical analyses, the following theoretical research studies the externality feature of environment resources and the regulation principium of green taxes on the basis of externality and public articles theories. By partial equilibrium and general equilibrium evaluation, a theoretical analysis is made on the effect of welfare changes caused by tax setting. With the reference of global studies on green tax system, the author probes into the "double dividend" and analyzes the conditions and mechanism of it. Additionally, this part studies the function of green tax system reform in tax system development and the relationship between tax system greening and tax system optimizing, and analyzes green tax influence over tax construction.The third chapter examines the past experiences of system greening on the bases of theoretical researches, environmental and economic effect of green tax system adopted by member states of OECD; analyzes the influence of China's green tax system reform, take warning from these. The author puts forward some creative countermeasures towards China green tax system reform directed against the features of the transformation period.This thesis consists of seven parts. The first part explains the origin and the significance of the research, and introduces the structure of the thesis. The second part analyzes the characteristic of the environmental resource and the regulation of green tax. It also analyzes the economic research skeleton of the green tax and relevant document and discusses the theoretical origin of green tax, the development of microeconomic and the production of macroeconomic. The keystone of this part is the summing-up of researching effects on employment, allocation, competition and so on. The third part reviews the development situation of China's environment and resource under the strategy of sustainable development, and it describes the actuality of China's taxes and expense. On this base the thesis analyzes the main problems and causes of China's green taxes and the effects of recent tax reformation. It reviews the actual effects on environment regulation and economic development on thebase of empirical results. The fourth part expounds the green tax adjust principle on exteriority and probes into affixation effects on other economic variables and the theoretical tax rate. Furthermore, it analyzes the development process and the effect mechanism "double dividend" theory, which is the theoretical foundation stone of west competitive green tax reform and it sums up the different points of view as well. The fifth part does some theoretical analysis on more fundamental problems in the process of tax reform. From the view of the optimization effect in the tax system transition, it discusses the green tax effect in optimization process of green tax. The sixth part analyzes the tax system reform of OECD countries from the background of green tax, the process and actuality of system transition, and the environment and non-environmental effects. Especially, it emphasizes the "double dividends" effects and international competition and allocation effects. The seventh part analyzes the situation of the imperfectness of market mechanism, trade monopolies in transition period, monitoring condition, market structure, information, and detection. Then it compares the realization condition in OECD countries with China and analyzes the effect on China' s green tax system innovation. Finally it discusses the blue print of China' s green tax system reform and puts forward prospective train of thought and countermeasure of institutional innovation to tax system greening.