Pollution Reduction In China's Fiscal Policy Research

A long period of time, as the reason of the huge consumption of resources and the cost of environmental damage, China's economic development cost is 25 percent higher than the average cost of the world, of which environmental pollution accounts for a very large proportion of environmental pollution has become the main obstacle of China's socio-economic sustainable development. In view of this, the outline of the Eleventh Five-Year plan raise that during this Period the unit of GDP energy consumption reduce by 20% and the total discharge of major pollutants reduced by 10%, which is a important measure to implement the scientific concept of development and build a socialist harmonious society, which is a inevitable choice to build a resource-saving and environment-friendly society, which is the key to promote economic structural adjustment and change the growth mode.As the characteristics in externalities quasi-public goods of environment, emission reduction needs the government to play a greater role in the regulation and control, and government regulation in economic instruments will undoubtedly provide a wide range of choices. In all of the economic means, the importance of fiscal and taxation policy is very obvious.Use of fiscal and taxation policy reasonably, not only conducive to economic growth, but also plays an irreplaceable role for environmental protection and pollution control.What is more, research on taxation policy and the relationship between pollution reduction is not only benefit to the deepen the development of environmental protectiontheory,pollution control theory and the theory of fiscal revenue, but aslo is an important practical significance to make timely adjustments and improve our current financial and taxation policies, to implement the strategy of sustainable development better, to construct environment-friendly,resource-saving and harmonious society.In this paper, reduction of pollution related to fiscal and taxation policy based on the Summary of the study,and based on sustainable development theory, externality theory and public goods theory, then build a pollution abatement policy options model, demonstrates the fiscal and taxation policy to promote pollution abatement is an important means of economic incentives.Based on the subsequent reduction of pollution from abroad of successful experience in fiscal and taxation policy and China's national conditions and pollution abatement policies and taxation status quo, proposed the ideas and policy recommendations from the taxation point of view for the realization of China's pollution reduction targets.The main contents include: (1)the study of pollution emission reduction policy options model.(2)China's pollution reduction measures and the taxation of the comparative study of market-based instruments.(3)Pollution abatement policies and taxation of foreign experience and enlightenment.(4)the status of implementation of China's pollution abatement and the status of fiscal and taxation policy.(5)Construction of China's pollution emission reduction system of fiscal and taxation policy policy recommendations.The main conclusions of this paper is:(1)Combined with China's national conditions, should increase the use of economic instruments in promoting the role of pollution abatement, and in all economic means, the means of the role of taxation becomes even more evident.(2)Must establish mechanisms for pollution abatement investment growth, innovation and financial resources of pollution abatement investment mechanism and increase the financial input of pollution abatement.(3)Adjust the reduction tax system of China's pollution-related, increase of pollution tax penalties acts in promoting the implementation of pollution abatement tax acts.(4)Implemen the regional differentiation of pollution abatement policy and taxation, increase such as financial investment and pollution abatement efforts to tax incentivesin in the central and the western China.