Exploration Of The Construction Of Green Taxation System

Environment is a kind of resources. And environment is a highly integrated and complex problem, which involves the pollution prevention, ecology restoration and humans' production mode, life style, value idea, management system, and policy laws. With the development of international trade liberalization and the globalization tendency, the environmental protection question becomes more and more important.How to coordinate the development of population, resources and environment is a question receiving the common attention of all countries. After entering 1990s, the sustainable development has become a development mode of many international countries and the green taxation theory has come into being. Under this background, the revenue system is naturally used in the environment as one of the macroeconomic tools and ecology protection and becomes a major policy tool of the sustainable development.Since reform and open policy, serious environmental pollution questions have occurred with the rapid economical development. We have adopted many kinds of methods and measures of law, economy, and administration. The revenue has also played the role in the environmental protection as an important macroeconomic regulation and control tool. But there is not a systematic and effective "green taxation" system at present. So it is necessary to study systematically on the green taxation problem and set up a green taxation system suitable to the conditions of our country in order to improve the present environment condition of our country and utilize the limited resources reasonably.There are four parts in this paper:The first part illustrates the basic theory basis to form the green taxation category, including the connotation of green taxation, public product theory, externality theory, sustainable development theory and especially Pigovian tax.The second part reviews the green taxation practice of America and Holland and summarizes the experience valuable to the green taxation reform of our country, such as the green taxation should be implemented step by step and by hybrid system, the revenue should be used for specific purpose, and the government levels of green taxation should be specified.The third part inspects the present situation of green taxation of our country. Although there is no pure green taxation, our government has adopted a serial of revenue policies related with environmental protection in order to suppress the worsening of the ecological environment and realize the economical sustainable development, which has made some positive effect on environmental protection and government.But generally speaking, the green taxation system has not perfected, the present system is not from the views of environmental protection or sustainable development and has lacked the main body, related categories of taxes have many shortcomings, the green degree is not high and can not satisfy the need of the sustainable development.The fourth part is the construction of green taxation system. Firstly, the design principle of the green taxation system is elaborated. Secondly, the construction idea of the green taxation system is presented from the two aspects of reforming and perfecting the present revenue categories and creating new revenue categories. Thirdly, the measure of perfecting green taxation administration system is provided. Lastly, the integration of revenue and other tools is illustrated.There are three main contributions in this paper. Firstly, it analyzes systematically and carefully the effect of the green taxation policy on the environmental protection and the existing problems in China and provides the idea and direction to solve the difficulties in practice. Secondly, it reviews the revenue policies of foreign countries and summarizes the experience which can guide and benefit the green taxation policy of our country. Thirdly, the tentative plan to open new green categories is presented.