The Current Development Situation Of Greening Tax System In China And Its Countermeasures

Chinese economy has maintained long-term and rapid growth.At the same time,the situation of resources and environment in China is becoming more and more serious.The state proposes to promote the overall layout of the five-in-one,strengthen the construction of ecological civilization,and realize the sustainable development of national economy and society.Taxation is the key channel for the government to obtain financial revenue,and is also the main means of macro-control.A comprehensive greening of the tax system can play a prominent role in promoting energy conservation and emission reduction,adjusting the industrial structure,so as to achieve the orderly use of resources and effective protection and restoration of the environment.This paper introduces in detail the basic theory of tax greening and the practical experience of some developed countries,studies the relevant policies of the current tax system in China,analyses all kinds of taxes with green functions,and summarizes the current development status of tax greening in China and the related problems.On this basis,combined with Chinese specific national conditions,this paper puts forward the objectives and design principles of building a green tax system in China.We should improve unreasonable tax elements,increase the tax revenue of green tax categories,build a tax system that pays equal attention to turnover tax,income tax and resource and environment tax,and strengthen the protection of resources and environment from two aspects of tax containment and tax incentives.In the process of "the principle of legality of taxation",we should comprehensively promote the reform of tax system and greening,and give full play to the positive role of Taxation in the construction of national ecological civilization.