A Study On Green Taxation For Sustainable Economic Development

Along with the continuous economic and society development of our country, therole of former tax system played in keeping the sustainable development of theeconomy are getting less and less important, green taxation, as new era economiccoordinated development policy instruments，functions in economic regulation. Greentaxation, as effective economic means of environmental protection and managementmeasures, have played an important role in environmental protection, and from thesource of production to the production process to the end of the last environmentalgovernance has carried on the corresponding specification, guaranteeing the sustainableeconomic development. Currently, our country’s ecological environment is facingserious situation, after all, for the past30years, our country has been focusing heavilyon developing the economy, the concept of environmental protection has not yet formed,so the pollution is very serious. Therefore our country should perfect green taxationlaws and regulations related as soon as possible to enrich the varieties of green tax andfees in our country, restrict the ecological environmental pollution behaviors, implementthe strategy of green sustainable development. Our country can summarize lessons indeveloped countries about green tax policy on the characteristic of the method andcontent to form a desirable green tax system in China.Article content specific is as follows: the first chapter is the introduction part.Mainly standing on the shoulders of our predecessors on the theory of sustainabledevelopment and green taxation theory which was summarized, and put forward in thisarticle to study the problem. The second chapter is green taxation theory analysis. Thefirst section in this chapter starts from the relationship between economic developmentand ecological environment, ecological market failure and a variety of environmentalgovernance methods to lay a solid green taxation economics basis; The second sectionsummarizes the content of the green taxation and analyzes the role of green taxation insustainable development. The third chapter is the status of our country’s green taxsystem. This chapter is focused on the full text chapters, mainly from the followingthree aspects to discuss the current status of our country’s green taxation: first of all,analyzing the green taxation’s achievements, then expounds the problem of greentaxation in our country, including low level of legislation, the imperfect existingpollution charge system relating to the environmental protection tax, the defects existingin Chinese green tax and environmental protection regulations. Finally aiming at the existing problem of green taxation in our country deeply rooted behind these problems,including the distractive development strategy and the fact that the tax system designdoes not take into account environmental factors, as well as the tax incentives are lackof systemic design etc. Chapter four is the comparison of green tax system and lessonsfrom abroad. According to the problem of the current green taxation in our country, ourcountry should make the comparison in the developed countries in advancing green taxpractice, summarize and absorb the successful experiences for our country. This chapterintroduces the advanced green taxation experience on the basis of comparing the greentax in OECD countries to obtain the enlightenment of Chinese green tax planning.Chapter five is the suggestions on building green taxation system in our country. Inview of the problem of green taxation in our country and draw lessons from foreigncountries to implement green tax practices about how to build a complete green taxationsystem in China, such as how to establish and perfect the green tax system and speed upthe comprehensive reform.Green tax has special significance for our country’s economic development, it ishelpful for energy conservation and emissions reduction, promoting the development ofcircular economy, and is beneficial to tax reform. Therefore, we must build the flexibleand effective green taxation system in our country, so that our country can stridetowards a resource-conserving and environment-friendly society.