Gansu Province Green Ecological Industry Development Tax Revenue Policy Research

With the development of the national economy of China,the mode of development at the cost of environment is gone forever.Under the premise that people get material satisfaction,we have higher and higher requirements for environment,food and medical treatment.In order to meet the needs of the time,the current national economic development model is also being updated,so the development concept of "ecological industry" is gradually recognized.Coupled with the introduction of relevant national policies,ecological industry is developing in full swing across the country.Gansu province is located in the fort of northwest China,with its economic development being relatively backward,the industrial structure unreasonable.The industrial patterns,giving priority to heavy industry and resources industry,have added the environmental costs of the economic development,which led to ecological environment worsening,and the diversified ecological problems caused complex ecological problems,such as serious soil erosion,land desertification and desertification,grassland degradation,serious air,soil and water pollution,among which Qilian mountain ecological problem is the especially typical.At present,the overall situation of the ecological environment in Gansu province is not optimistic.Therefore,it is imperative for the economic and social development of Gansu province to go on a green rise road with local characteristics.On the basis of reviewing the previous research results and studying a large number of related literatures,this paper starts from the core concepts of ecological industry,takes externality and Pigou tax theory as the starting point,takes the idea of circular economics as the premise,and establishes the basic framework of this paper from the perspective of taxation.This paper studies the impact of tax policies on ecological industries and lays a good foundation for the theory of circular economics.The main approaches to study the effect of tax on the development of ecological industry are as follows: Tax encourages green economy behavior pattern;Tax incentives for major industries to increase scientific and technological innovation;Taxes affect resource prices;Tax regulation environmental cost;Tax guide the production,consumption,and the formation of ecological economy and ecological industry chain development these five angles.This paper,different from the traditional industrial development mode,is mainly on ecological industry development,which puts forward the relationship between specific tax principles and ecological industry development,and on this basis promotes sound tax policy related supporting measures,increases the intensity of tax incentives,and pushes the ecological industry development in Gansu province.