Theory Of Ecological Taxation And The Construction Of Ecological Tax System In China

The environment is the foundation of humanity survival and development, and assures the continuous development of society and economics. Long-term cost-free using nature resource has engendered severe environment pollution and resource damage. Environmental problem has become globally main matters. Recently, the economy of our country has been developed rapidly, and the living standards of all the people improve constantly, but ecology status and the production technology all lay behind in China. Besides the technical factor, the policy factor should not be underestimated which impels our country to develop environment economy. As one of the most important policies, the tax policy plays a serious role in the national macroscopic regulation, the reasonable distribution of social resources and social equity.Firstly, based on the theory of externality, public goods, and national capital, the thesis discusses theory on building ecological taxation. Secondly, by comparing ecological taxation with mandatory environment policy and other economic measures for environment, paper concludes the characteristics and advantages of the ecological taxation, then based on the theory of optimal taxation, this thesis analyses the role of ecological taxation in the optimization of the taxation system. At last, the thesis discusses developed countries' successful experience in ecological taxation, analyses main ecological taxation problems of our country, and tables a policy proposal on building ecological taxation system.This thesis is divided into 4 chapters and the main contents can be stated as following.The chapter 1 discusses international research status on ecological taxation and shows the paper's main contents.The chapter 2 demonstrates ecological taxation theory bases, and educes that ecological taxation is better finance policy in protecting environment comparing with other environment measures.The chapter 3 discusses optimal ecological taxation, and explains that it is coincident with pigou tax. By using simple General Equilibrium model, the paper studies social welfare influence for the execution of ecological taxation, and illuminates ecological taxation can ameliorate environmental quality and optimizes tax system as well.The chapter 4 discusses developed countries' successful experience in ecological taxation, analyses main ecological taxation problems of our country, and tables a policy proposal on building ecological tax system.The main points of this thesis are to prove the advantages of taxation by comparing ecological taxation and other environmental measures, and to illuminate the efficiency of ecological taxation with the theory of optimal taxation, and to propose my opinions on the construction of the ecological taxation in China based on the analysis of the practices of foreign countries and current tax system of China.