| The target of green taxation, which is sponsored by the member countries of OECD in the 90s of 20th century is to protect natural resources and ecological environment and to curb the environmental pollution in order to carry out the sustainable development, that is, the tax payers , who invest in items of preventing pollution and protecting environment will be favored to some extent in taxation, while pollution tax will be imposed on the pollution-making industries and pollutant users so as to attain the purpose of environment protection by applying the economic instruments. The successful experiences of western countries show that the green taxation system plays remarkable roles in guiding and facilitating the sustainable development of economy and society.Since the establishment of market economy system, the great achievements made both in China's economic construction and people's living standard have drawn the attention of the world. However, these achievements are made at the cost of over-development and exploitation of natural resources and over-pollution of environment. Under the background that sustainable development has become the world-wide recognized developing model it has become a significant issue concerning the interest of nation and people on how to coordinate the relations between social development, environment protection and resources supply for the economic growth in China.In accordance with the status-quo of China's ecological environment this essay is aimed at making an analysis in depth of the green taxation system involved in China's on going taxation system, and based on it, the green ecological taxation system at home and abroad will be studied and referred to, and as a result a concrete framework of perfecting China's ongoing green taxation system will be formed in order to lay a theoretical foundation for China to introduce and implement the green taxation system and to facilitate the sustainable development of economy. |
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