Study On Green Taxation Construction With Chinese Characteristics

With the rapid progress of industrialization, while people enjoy modern civilization, they are also facing issues like environmental pollution, exhaustion of resources etc. which severely threaten their own survival and development. When researchers specialized in world economy begin to study "green economy" of sustainable development, green taxation system comes into being. As a significant economic measure of environmental governance, green taxation shall make full use of its advantages in the fields of increasing income, reducing expenditure, recycling and protection. This is also the fundamental purpose for studying and accomplishing green taxation system with Chinese characteristics.At present, there are many theories regarding green taxation among domestic and abroad researches. These theories can be summarized as follows:"Pigovian taxes"-the economic theory for environmental pollution in Principle of Economics, green theory, theory of public capital goods for natural resources and environment, Tax-based green theory, theory of reverse incentive etc. These theories are basis for studying and accomplishing green taxation system in China.To some extent, China's present environmental protection taxation policy has put forward our country's energy-saving as well as environmental protection. But compared with advanced countries, China has wide gap in respect of environmental taxation system. This situation creates some difficulties and shortcomings in macro-regulations. The issues are reflected in the following areas:1) There are still some gaps in respect of supporting scope and intensity as required by relevant laws and regulations.2) Due to lack of overall grasping in tax favorite policies, some policies have not been adjusted promptly.3) Presently the applying scope of our China's environmental taxes is relatively narrow. Meanwhile, China has not set up specific categories of taxes for environmental protection yet.4) The environment related tax-burden in China is still relatively light.5) We have not established effective mechanisms for tax exemption, tax return and differential tax rates.6) Different categories of taxes are implemented separately, thus leading to lack of integration.7) The capability for taxation policy to adjust energy price is to be further strengthened.In consideration of the above mentioned issues, to accomplish the green taxation system with Chinese characteristic, we must adhere to the following guiding principles:1) With the direction of green taxation system, we must adjust and accomplish our present taxation systems including strengthening the leverage function of value-added tax in respect of promoting corporate energy-saving and emission reduction, adjust and accomplish taxation policies for consumption tax, income tax, resource tax, fuel tax etc., and apply green tariff policy.2) Make feasibility study on levying energy-saving and environmental protection taxes, including levying environmental tax, carbon tax, garbage tax etc.Besides, we must improve our other facilities including the function of "visible hand" of government, accomplish supervision and efficiency over law enforcement, increase financial investment on energy-saving and emission reduction, set up and improve paid use of resources system and ecological environment compensation mechanism, strengthen financial "green services" in the fields of energy-saving and emission reduction, study the establishment of energy-saving and emission reduction index trading system, accelerate the establishment of" incentive mechanism for eliminating backward production capacity ", establish and improve the price formation mechanism for natural resources as well as the recycling processing mechanism for renewable resources and so on. All above are important and innovative points for the study.This thesis focuses on method of comparison. Through comparison between domestic and abroad theories and practices, the thesis attempts to find out difficulties and shortcomings of China's green taxation policy in promoting energy-saving and reducing emission. In addition, the thesis draws on the experiences of explorations in abroad and summarizes its suggestions as well.Facing more and more disasters brought by global warming and greenhouse effect, and confronting increasing exhaustion of energy, China has urgent demand to establish and accomplish green taxation system with Chinese characteristics. On the premises of establishing and improving green taxation system, we have to sacrifice some potions of GDP growth in exchanging of green hills, clear waters and sustainable development.