Construct The Promotion Sustainable Development Tax Policy System Of Our Country

The new session of governments have started being in power to propose one after another "science development view, constructs the harmonious society" and so on to realize our country sustainable development thought. This article is precisely vigorously implements the sustainable development in our country, promotes with great effort under the environmental protection and the resource conservation background, analysis our country related environmental protection and the resource conservation finance and taxation policy existence question, systematically studies in our country tax revenue system the related content, puts with emphasis on the environmental protection and the resource conservation aspect, consummates the present tax policy, constructs suits our country national condition the promotion sustainable development tax policy system.This article mainly contains following four contents:1. very little studies our country in the domestic scholar in the sustainable development thought situation, unifies our party, government's ruling idea, the administrative program, summarized our country the sustainable development enables the correlation theory to unify our country national condition.2. tax revenues most important functions collect the financial revenue, provides the public product for the government to provide the financial resource support, but the tax revenue also has the adjustment resources disposition, the adjustment industrial structure function. This article analyzed the tax revenue in to realize the function which in the our country sustainable development was allowed to display, for was suitable, accurately used the tax policy to promote the sustainable development to provide the basis.3. our country at present implements the tax revenue system is when 94years tax system reform establishes, at that time did not have the too many considerations tax revenue promotion environmental protection, the resource conservation function, created our country at present the tax system to promote the sustainable development aspect also to have many problems, this article has analyzed our country tax system the question which existed in this aspect, has been clear about the reform goal.4. this article gradually reformed in the union recently several year our country tax system in the foundation, constructed has realized our country sustainable development tax revenue adjustment system. Believed so long as fully displays this system the function, can enable the tax revenue the promotion environmental protection, the resource conservation function fully to display.This article solves in the question process in the analysis question, each kind of related policy, the document which fully referred to which each correlation function department to have led the speech as well as our country recently appears, But because myself state-of-art and the collection material ability is limited, to the system which constructs unavoidably has the deficiency, requests earnestly the criticism to point out mistakes.