Research On Building A Green Tax System

In recent decades,China's rapid economic development,material and spiritual life in an all-round improvement.However,the environment in which people live has been destroyed to a certain extent,and the sustained development of the economy and the health and well-being of the people have been correspondingly greatly affected.In order to deal with this thorny problem,China puts forward the idea of developing green economy,levying green tax as environmental protection tax and reforming resource tax.Gradually deepening the reform of fiscal and taxation system is the concrete practice of further forming green taxation system and promoting green development in China.We can see that at present,the framework of China's green tax system has basically taken shape,it mainly includes environmental protection tax,resource tax,consumption tax,vehicle purchase tax,ship tonnage tax,value-added tax and enterprise income tax.On this basis,this article further consummates,forms a set of system,the effective green tax revenue system.The main contents of this paper: First,the background and significance of the research on the construction of green tax system are briefly described,and the main points of view are summarized by understanding and reading existing literature,this paper makes a deep understanding of the basic theory and connotation of the Green Tax and expounds why we should construct the green tax system,and thirdly,combs the green taxes and policy provisions in the current tax system,the problems of environmental protection tax still need to be improved,the function of environmental protection of relevant taxes is weak,the green preferential degree is not enough,and the government's assessment system is not scientific,to perfect our country's green tax system,some policy suggestions are put forward,such as reforming the environmental protection tax,promoting the transformation of other kinds of tax with the character of "greening",giving full play to the incentive function of tax preferences,and establishing the scientific evaluation mechanism of economic growth.