Theory Of Green Taxation And The Green Taxation System Building In China

Governing environmental pollution with negative external effect can use many economy measures, such as directly controlling, grant-in-aid, placing rights to pollute, imposing a green taxation (pollution tax), and so on. But not each economy measure can play a role under market mechanism. Comparatively speaking, the optimal one is the imposition of tax from government towards actors who contaminated the environment. This thesis considers that imposing on green taxation has a theoretical and practical significance for pollution abatement, as well as putting resources to rational use.This thesis analyses and summarizes experience and revelation of green taxation system imposed in developed countries, on the basis of seeking the theory evidence for green taxation system, and then definitudes the necessity for building green taxation system in our country. This thesis also accents on frame of building green taxation system, and then poses the indemnificatory policies and measures for it, from how to building step by step, as well as phase-in, and how to speed up the pace of greening under existing tax system.Upon review, this thesis considers that the predominance of green taxation embodied in its assuredly preferable measure for government to environmental protection with positive effect, in spite of imperfection or non-uniqueness. The current tax policy in our country has formed a policy orientation on encouragement of resources conservation, environmental protection and pollution restriction, which ties together the associated measures, such as charge back system and discharge permit system, and grant-in-aid policy. Both of them have played an active role on pollution-reducing and decontamination, resource conservation and rational use of resources, enhancing pro-environment and promoting sustainable development in our country. At the same tine, we also should catch sight that there is no real green taxation system in our country, because the potency dimension of environmental protection need to be enhance. Not a single one, green taxation system is a system which is made up of many kinds of items of taxation. On that basis, this thesis identifies the concepts of green taxation and green taxation system, then it poses the frame of building green taxation system, including principles, near-term target and long-term goal. Subsequently, it poses that we should build green taxation system base on new economic model of saving energy and reducing emissions, expansion of incidence of taxation and promotion of circular economy; we also should raise the standard of greening in existing tax system, impose on green taxation at the appropriate time, and building green taxation system. So we can build an entire green taxation system, an evaluation model, and the system reaching of a new level. What must be emphasized is: learn to walk before you run.The real green taxation system must have strategic importance, which means that the new economic model base on saving energy and reducing emissions, promotion of circular economy in our country, as well as furtherance of the tax reform and building from strategic and dynamic, so as to build a resource-conserving and environmentally friendly society in China.