Study On Perfect Green Tax System In China

Since the reform and opening up in China,the economy has developed rapidly and the social outlook has undergone earth-shaking changes.At present,environmental pollution has become one of the serious problems in the world.How to coordinate the relationship between economic growth and resource environmental protection has become a key issue for countries around the world to achieve sustainable development.Therefore,all countries have begun to take concrete measures to solve resource and environmental problems.Taxation can influence the economic decisions of market players and help ensure the healthy operation of the economy.Due to the early start of the western developed countries,their green taxation system is relatively complete and mature,while China's research and experience in this area is slightly behind.At present,China's current green tax system mainly includes some independent taxes related to environmental protection,such as resource tax,consumption tax and urban land use tax,as well as green tax incentives in value-added tax,corporate income tax and customs duties,and just 2018 Landing environmental protection tax.Based on the experience of foreign green tax system,how to highlight the path of green and environmental protection in China's tax reform provides new ideas and policy references for the green reform of China's tax system.The content of this paper is divided into six chapters.The first chapter is the introduction,expounds the background and significance of the topic,and evaluates the research results of the related theories of green taxation system by domestic and foreign scholars,and establishes the research plan and content of this paper..The second chapter first defines the concept of green taxation,and then summarizes the theoretical basis of green taxation into public product theory,Pigou tax theory and Kuznet's curve theory,so that the subsequent research has a solid theoretical basis.The third chapter mainly analyzes the composition of China's current green tax system and environmental protection tax,and a series of problems in other taxes in the current green tax system.The fourth chapter uses the panel data of 30 provinces,municipalities and autonomous regions in China from 2007 to 2016,and uses the fixed effect model to empirically analyze the ecological impact of China's environmental protection tax law to explore whether the environmental tax has a positive impact on the environment.The fifth chapter mainly studies the green taxsystem of the three developed countries of the Netherlands,Sweden and the United States.It mainly elaborates on its content and characteristics.At the same time,this chapter also discusses the enlightenment obtained from the green tax system of these countries.The sixth chapter mainly combines the previous essays and proposes to optimize China's green taxation system from the perspectives of reforming existing green taxes,strengthening taxation management,and improving environmental protection taxes.