Research On The Construction And Evaluation Of China's Green Tax System

Resources and environmental problems caused by the rapid development of one-sided pursuit of economic has become an unavoidable problem in modern society.How to unify resourcesusereasonably,environmental protection and economic development organically,focusing on efficiency and fairness,in order to achieve sustainable social development,is a major problem in modern society.For the promotion of green development requirements,tax is an effective means to regulate the economy.The gradual improvement of the tax system will be an effective way to ensure economic development greenly.The realization of green tax system construction and improvement is an important topic in modern society.According to the big data trend,mainly based on the analysis of the green tax system theory,considering the factors associated with the green tax system,use the existing data in electronictax system in the manufacturing enterprise of Guangdong Province,to fully excavate the hidden information about the tax index associated with the factors of production input and output index manufacturing industry,and research the green effect of the quasi green tax system constructed by the current turnover tax,resources tax,income tax,behaviortax in economic development,resources and environmental protection and achieving efficiency and fairness.Use the improved production function model to make a tentative research on analysis of the relationship between tax and resource tax,income tax,tax behavior and economic growth,capital output elasticity,labor output elasticity,the output elasticity of energy factor.And we use factor analysis model to evaluate the current green tax related tax collection.The main conclusions are as follows:(1)Green tax system should include at least the main structure system of turnover tax,resource tax,income tax and behavior tax.The quasi green tax system composed of the four main structure of the system under the influence of turnover tax,income tax,tax tax on capital share behavior factors,labor factors,energy output elasticity of factors is significant,and eliminating the impact of the output elasticity of several factors of production rang,turnover tax class,resources tax,income tax,tax behavior of these four classes of tax revenue also has a significant impact on economic development.(2)In the current quasi green tax system,Guangdong province manufacturing enterprises have great differences in the aspects of the green tax system construction and implementation,which is mainly reflected in the economic benefits related to tax and resource tax on the different contribution.Overall,the manufacturing enterprises' green tax system effect is better inGuangzhou,Dongguan,Foshan,Huizhou,Zhuhai,and their economic development is relatively good.In the construction of green tax system,we should properly consider the differential tax system between different regions,so as to reduce the resource allocation gap caused by tax.