Study On Perfecting The Green Taxation System Of Our Country

With the rapid development of industrialization and social economy, environmental problems such as environmental pollution, resource deficiency, energy exhaustion and unbalanced ecological system are getting more and more serious. Governments all over the world have paid great attention to the issue of environmental protection, and realizing the sustainable development of society and economy has been the common sense of all the countries. Since the reform and opening up to the outside world, the economy of our country has been developed rapidly and the living quality of people has been improved greatly. However, at the same time the ecological environment has been destroyed seriously, which affects and restricts the development of our national economy reversely. Therefore, taking relative measures to avoid the continuous deterioration of environment is necessary for the sustainable development of our country, and efficient policy is in great need to strengthen the environmental protection. Of numerous environmental protection means, green taxation has drawn prevalent attention as an efficient economic means and has got remarkable effects in the practice of western countries. Hence, our country should learn the practical experience of green taxation from western developed countries, then set up and perfect our green taxation system as soon as possible.This thesis makes a comprehensive study on the relevant theories and practice of green taxation. Based on analyzing the practical experience of green taxation in some western developed countries and the present green taxation and fee in our country, this thesis puts forward the principles and concrete measures to perfect our green taxation system. This thesis consists of five parts. The first part illustrates the background of choosing this subject, study methods, study meanings, innovations and deficiencies. The second part analyzes relative theories of green taxation, including its appearance and development, the meanings and theoretical basis of green taxation and so on. Through comparisons between green taxation and other means of environmental protection, this thesis draws the conclusion the green taxation is the best efficient one. The third part analyzes the international practice and experience of green taxation, and summarizes the referential meanings to the establishment of our green taxation. Through introducing green taxes and measures of western developed countries which are OECD member states mainly, and analyzing the practice effects of green taxation policy in those countries, this thesis puts forward some suggestions to the green taxation of our country. The fourth part analyzes the present condition and problems of our green taxation and fee policy, and illustrates the green level of our taxation. The fifth part puts forward some concrete measures to perfect our green taxation system, including the guiding principals, the design of taxation factors, reforms of relative green taxes and some supplementary measures. This thesis makes use of positive and normative study methods, and puts forward concrete suggestions to the construction of our green taxation system in combination with the basic condition of our country, which is believed to have practical guidance significance.