China Green Tax Policy Effect Analysis And Reform Ideas

Since Reforming and opening30years, The economic development of china has madethe hitherto unknown results, but due to one-sided pursuit of GDP growth, the deterioration ofthe environment and energy material have been in tension. The experience of the developedcountry proves that ignoring environmental one-sided pursuit of economic development is notdesirable.Therefore,from ninety’s of the last century, western countries take environmentalprotection as an important goal of government policies.They take special emphasis ontaxation in the protection of ecological environment in terms of the role, and gradually builtup the national reality and green taxation system. The tax adjustment process of our countryin recent years also gradually joined by some environmental conditions and they play animportant role in practice of environmental protection. But, the tax policy focus onenvironmental protection relatively scattered and limited, They failed to play in overall,persistent effect and build lasting effect mechanism. Many policies are to solve the currentemergency issues, lacking of long-term, overall planning. So it becomes very necessary toexplore how to form the building to the situation of green taxation system in our country.With more attention to the environment and resources issues, some domestic scholarsmade some research on the tax afforestation problems, but comprehensive is not strong. Thispaper analyzes green tax policy theory from various angles, practice and effect. This paper isdivided into six parts: the first part, including the background of the topic and the researchsignificance, research status at home and abroad and the basic structure and the innovativepoints and disadvantages; second part of Green Taxation: theory analysis, content includes theconnotation of green taxation, green taxation theory, green tax policy play a role in themechanism of, green taxation policy focus and mode of action; the third part of China’s greentax policy effect analysis, including the green taxation system of our country, the tax form green degree analysis, green taxation effect analysis, including the economic effect, financialeffect, energy saving effect, reducing effects; the fourth part of our country current greentaxation policy problems, including tax, no lack of green degree specialized environmental tax,tax to charge generation phenomenon is serious, relevant supporting measures are not perfect;the fifth part of the foreign green tax policy reference, including foreign green tax policypractice and Enlightenment; sixth to construct the green tax system of train of thought,content, including building principles construction scheme selection and suggestions.In a conclusion, China is currently in a critical period of economic development, andeconomic development challenges facing various problems, environment, resource pressureshave been close to the threshold.Economic development and environmental protection havebecome increasingly apparent. In this paper, the research questions of the introduction ofgreen taxes, green taxes connotation define and apply theoretical analysis to better support therationality and feasibility of the green tax policy; simultaneous analysis of green tax policystatus and effect, finishing with green tax related policies and measures, and the use of graycorrelation degree analysis of green tax, economic, environmental indicators related degree, inorder to better the further analysis of the economic effects of green taxes, fiscal effects,environmental effects. One of the basic conclusions of this paper for lack of green degree ofChina’s tax policy, this aspect of China’s current lack of related taxes greening the other hand,limited regulation and control of China’s sewage charges, do not work well restrictive.Secondly, the successful experience of developed countries but also conducive to theacceleration of the pace of China’s reform and valuable experience in the design andspecification of environmental taxes to take reasonable measures to carry out the reform ofthe tax system should learn from the successful experience abroad. Meanwhile, the economiceffects of China’s current green tax policy, fiscal effects, the energy-saving effect, theemission reduction effect is not obvious, did not play a good promoter regulatory role ofeconomic growth, environmental protection, so the obvious necessity to speed up the reformof China’s green tax policy.