Research On Tax Policy For Promoting Sustainable Development

Going on the road of sustainable development is the only choice for China as a developing country.On the one hand,sustainable development is an important determinant of tax reform;On the other hand,tax system is the necessary guarantee for sustainable development.Therefore,this paper focus on tax policies for promoting sustainable development,and strives to solve puzzle in it by systematic consideration.Our country is in the key period of new round tax reform,in this process sustainable development problem is bound to be the focus factor.The idea of sustainable development has become embedded in the construction of three pillars in China:environmental,social and economic.Negative externality always exist in the process of sustained economic development.Tax policies can eliminate market failure and negative externality,solve the prisoner’s dilemma,as one of more efficient government intervention.Tax policies are playing an increasingly important role in the process of implement the strategy of sustainable development.Tax policies and sustainable development promoted and restrained each other.The sustainable development condition decide tax source,scale and level.And in turn,taxes can protect the environment and realize reasonable exploitation and efficient allocation of resources,promote the coordinated and sustainable development of economy and society.Our current tax policies of the sustainable development has played a positive role,there are mainly embodied in the goods and services tax,income tax,and property behavior tax.However,the policies which have many shortcomings and defects should be improved comparing to the exigent need of the sustainable development.The new round of tax reform should draw lessons from practice of abroad countries,and the sustainable development factor should be taken as a major consideration of perfect tax policies and optimize tax system in order to promote China’s sustainable development.