| The rapid economic development has created a lot of material wealth while has alsospawned a series of problems, because of its natural resources and environment of naturalendowments, particularly serious threat to the economy. Resource destruction andenvironmental pollution has become a major problem facing the world. How to coordinate therelationship between economic growth and environmental resources has become a key factorin the economic development of countries in the world, on this basis, every country hasstarted to develop specific measures to solve the problems of resources and environment.Taxation as an effective means of government macro-control measures can effectivelyintervene in the market in the economic behavior and can effectively combines system andeconomic. Green tax system as a practical policy in the field of environmental tax thinking isthe key to the health of our economy.The overall framework of this paper is to analyze the background which spawned greentaxes, and have a comprehensive exposition on green taxes theory. This paper lists problemsnow exist in our tax system and the current situation. And then analyses the necessity ofconstructing green tax, and learn advanced experience from countries that have built asuccessful tax system, and find a suitable way to develop our green tax system.The introduction is mainly for the research background, research status, the innovationand shortages in this paper.The first part makes a brief analysis on the concept of a green tax system, and explainsthe meaning of the green tax policy and the relevant theory, and analyses the mechanism ofthe green tax system. The second part describes the problem of green building tax system,analyses thedevelopmentobstaclesof tax system.The third part analyses the internationalsuccessful experiences on green tax practice and points out the general characteristics. Thefourth part points out the perfect our country building green taxation system should follow thebasic principles.The fifth part puts forward measures and suggestions to develop our green taxconstruction,which on the basis of our national conditions and international experiences. |
