Research On Fiscal And Tax Policies To Support The Construction Of Ecological Civilization In Jiangxi Province

The 19 th National Congress of the Communist Party of China pointed out explicitly that,the emergence of ecological civilization is a strategy crucial for the next millennium about the Chinese nation sustainable development.General Secretary Xi Jinping pointed out many times that,“Must balance between economic development and ecological environment,sets up the concepts that protecting the ecological environment means protectsing the productive forces and improving the ecological environment means developing the productive forces.” The construction of ecological civilization is relates the basic important matter about the Chinese nation sustainable development,in the interest of the current and future generations,relates the future of nation.Jiangxi Province as a revolutionary old liberated area,has the advantaged natural resource,how to use the finance and taxation policy to promotes construction of ecological civilization and making Jiangxi Province “Beautiful Jiangxi”,always becomes the circles close matter of concern about government and the academic.Therefore,Jiangxi Province as a national ecological civilization experimental Area,it is necessary to study the construction of ecological civilization.First,this article introduce the concepts and the theories,such as ecological civilization,ecological supporting capacity,ecological efficiency as well as the public theory,externality theory,Sustainable development theory and so on.This article has a simple combing on the finance and taxation policy of Jiangxi Province.Through understanding the correlation concepts and theories,we can understand the paper well.Next,this article use the ecology footprint method to calculate the resources consumption of 2007-2017 year Jiangxi Province ecological environment,which makes us to understand the present Jiangxi Province’s resources consumption.The ecological deficit is used to expresse the difference between the ecological supporting capacity and the ecological footprint.The change tendency of ecological footprint and the ecological supporting capacity the Jiangxi Province are listed,and through the regression analysis,forecast of the ecological deficit will occupy in future period of time to continue to maintain the growth tendency.This paper makes innovative use of ecological footprint method to measure the construction of ecological civilization in Jiangxi Province and enrich the research on the construction of ecological civilization in Jiangxi Province.At the same time,this paper makes a quantitave analysis of the efficiency of environmental resources in Jiangxi province by using ecological efficiency.Ficalenvironmental input and sewage expenditure are used as factors of fiscal and tax policy,studying on the relationship between sewage discharge fee and ecological footprint of energy conservation and environmental protection investment of ten thousand yuan.Using the modified Kuznets curve to introduce the factors of fiscal energy saving and environmental protection investment,the corresponding relationship between fiscal energy saving and environmental protection investment and ecological footprint is obtained.The inflection point of the fitting curve is 9.345 billion Yuan.When the fiscal energy conservation and environmental protection investment in Jiangxi Province surpasses 9.345 billion Yuan,the ecological footprint showed a declining trend with the increase of fiscal energy conservation and environmental protection investment.Finally,through combing the finance and taxation policy of ecological civilization overseas,we can choose what suits our situation and introduce it,and according to the quantitative analysis before.Then,give the most suits suggestions:(1)Adjust the finance and taxation policy system of ecological civilization construction,utilizes the fiscal subsidy policy reasonably,urges on the environmental protection and the resource conservation enterprise’s development.(2)Establish persistent finance investment growth mechanism of effect ecological civilization,optimized government expenditure structure,enhances the use efficiency of the financial fund.(3)Establish perfect laws and regulations system,requests the economy strictly with the law to the protection of natural resource and the environment.(4)Improve the mechanism of ecological compensation,establish the system of city parabiosis shift payment,promotes the coordinated and sustainable development of cities.