An Analysis Of Establishing Our Country's Green Taxation System

Green tax is environmental protection, health, safety, sustainable development concepts into the theory of tax policy which formed the concept of a new tax. This scientific development concept as a guide to green taxes as the object of study, learn from advanced foreign experience, Construction and optimization of the green taxation system, the specific ways a preliminary study. This paper mainly focused on the following three aspects:First of all, to build our country, "two types of social background of the green tax system in China build practical significance. By reviewing relevant theory and abroad, from the narrow and broad content of the green taxes were discussed, and analyzed the main characteristics of green taxes.Second, the green tax system for foreign compared with the analysis that the western countries to set specific green taxes, green taxes lead role and maintain overall tax burden in terms of stability has an important reference for China. Then green tax system in our country past and present, that green taxes currently running our country also there is a lack of the main taxes, the single form of tax incentives, involving environmental protection taxes imperfect, narrow face issues such as tax regulation.Finally, China's basic national conditions, the green building on the current tax system in China carried out a feasibility analysis that China already has the green tax system to build a theoretical foundation, the legal basis and public support. And proposed building green tax system in China should follow five basic principles, you can operational principles, the principle of earmarking, coordination principle, the principle of gradual and tax neutrality. On this basis, this paper of the Green Tax System in China suggested that the construction of green tax system is a complex system, need to know from the ideological, institutional system, supporting measures and other aspects into consideration and integrated grasp.