An Analysis Of Establishing Our Country's Green Taxation System

This dissertation is an analysis of establishing our country's Green Taxation system. Theeconomic of China had a speedy development in these years. The pollution of the environmentwas much more serious at the same time. More and more governments give regard to theprotection of the environment. Green taxes are in view as an efficient way. Western developed countries started earlier in using tax revenue method to protectenvironment. Since "the principle of polluters' burden" proposed in 1972, Holland,Denmark and United States has carried on the positive exploration and practice to theenvironment tax, they have established the more perfect environment tax system during shortseveral years. Their experiences provided the beneficial enlightenment for constructing ourcountry green tax system.Compares with the western developed countries' perfect environment tax systems, ourcountry's environment tax system lags relatively. Our country existing environment tax system ismainly made of the minority several environment-related categories of taxes such as the resourcetax, investment direction adjustment tax and so on as well as related enterprise income taxforeign investment enterprise and foreign enterprise income tax, personal income tax, incrementduty, business tax and cities land use tax and so on in the minority tax revenue preferentialmeasure.This dissertation passes current situation and analysis of the origin cause of formation to ourcountry's current ecology tan system, and to the comparative research of the relevant tax systemof developed country, set up tax encouraging mechanism of a system of our country, improveChina's environmental protection current the development of economy, has put my own view.This dissertation is divided into 7 parts. The first part is about environment and recyclingeconomy. The second part is about Green Taxation .The third part is about western developedcountries' green taxation. The forth part is about our country's taxation system .The fifth part andthe sixth parts have an analysis of establishing our country's green taxation system. The last partis about other analysis of establishing our country's green taxation system.