China Green Taxes Study

Along with population expansion, environmental pollution, unreasonable use and exploitation of natural resources, human development faces a profound crisis of resources and environment. China has been listed the NO. 1 of the world's most polluted regions, resource constraints and environmental protection has become the biggest obstacle to China's development. Revenue as an important tool and instrument for government moderating socio-economic life, play an increasingly important role in the protection of the environment and resources. Western economically developed countries take the lead in trying to levy green tax, has been proven to be an effective new act. In this paper, using comparative study and historical analysis in conjunction with practical analysis, through study Western developed countries practice green taxes and the current situation of China's tax revenue. Proposed use for reference the successful experience of foreign countries and establish green tax system as soon as possible, simultaneously put forward some ideas for green tax system design. Practice green tariffs and increases & decreases in tax policy are these two innovative points in this paper.