| Along with the deepening of urbanization and industrialization, people’s material life level is rising, but the pollution of the air environment people live in becomes increasing serious. That a wide range of haze weather cccurs frequently objective reflects the serious of air pollution in our country. Bad air environment seriously affected the people’s health and normal life.So the haze weather become the equivalent of the common people, which causes our government attach great importance to deal with it. Forced by the situation, we must accelerate the strengthening prevention and control of atmospheric pollution. Action plan for prevention and control of atmospheric pollution of the atmospheric pollution governance reflects the Chinese government for recognizing and ascend to a higher level of intensity. The plan is at the top of the government to formulate the prevention and control of atmospheric pollution, comprehensive, complexity and strictness, is the current and future a period of the guide of atmospheric pollution prevention and control work throughout the country.Clean air is a common use of the resources, and everybody wants to breath it.So everybody hopes the government to governance on air pollution. Many people only consider air pollution prevention and control of a moral question. Not only that, however, the prevention and control of atmospheric pollution is an economic problem, which is ultimately a question of allocation of resources to use. To control air pollution, based on the means of market mechanism is a failure, so it need the government adopt the necessary adjustment. As one of the government’s main macroeconomic regulation and control tools, the action of the fiscal and taxation policies in promoting prevention and control of atmospheric pollution is indispensable. Therefore, research the fiscal and taxation policy in promoting the role is very necessary for the control of air pollution, has important practical significance.This article is divided into five chapters. The first chapter is introduction. First elaborated the research background, and then sums up the research significance. Secondly, through extensive carding domestic and foreign related research literature, refine out closely related to this topic research content, further enrich the research theory and research ideas of this article, which established in this paper, we study a foothold and innovation points. Finally proposed this paper, the research method and thinking framework and innovation and deficiency. The second chapter for theoretical analysis and means analysis. First refer to public product theory, externality theory and coase theorem principle, this paper expounds the necessity of fiscal and taxation policies to promote prevention and control of atmospheric pollution. Secondly, combining with theoretical analysis, put forward to promote prevention and control of atmospheric pollution in the available means of fiscal and taxation policies. Through the choice of tax and subsidy policies can promote the economics analysis for the control of air pollution, confirmed the feasibility of the fiscal and taxation policies to promote prevention and control of atmospheric pollution. The third chapter for the fiscal and taxation policies to promote the present situation and existing problems of the prevention and control of atmospheric pollution. Analyze of the current situation of serious atmospheric pollution in our country at first, through the data graph image expounds the change tendency of the main atmospheric pollutants, composition and source. Second, the focus of this chapter for the government to choose in the action in the prevention and control of atmospheric pollution by means of fiscal expenditure and fiscal revenue means the implementation of the status quo analysis. Among them, the fiscal expenditure means mainly include: atmospheric pollution control investment, energy conservation and environmental protection of fiscal expenditure, the government transfer payments and government green procurement; Fiscal revenue means mainly include taxes related to environmental protection, discharge, and tax incentives, etc. The fourth chapter for the international experience for reference. In the developed countries and developing countries through the analysis on the prevention and control of atmospheric pollution problems in the implementation of more successful fiscal and taxation policy, to provide policy reference for prevention and control of atmospheric pollution in China. Chapter five Suggestions for policy. To the corresponding research contents of this chapter and the third part, in view of the fiscal and taxation policies in promoting a series of problems existing in the prevention and control of atmospheric pollution to should improve Suggestions, trying to construct a comprehensive and reasonable system of fiscal policy. |
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