| The Green Development aims to improve economic growth in a way of efficiency,harmony and continuity,it’s also an important part of China’s grand strategy in the new era.Since 1st January 2018,China’s new Green tax is activated in order to replace the previous Pollution Discharge fee.The new taxation made profound impact on economic growth to regional areas after being practiced across the country.It forces industries that is of high pollution and high energy consumption to exit the market and accelerate companies’transformation towards greener industrialization.The article takes the example of Changsha city and analyzes the basics and the impacts of this new taxation in details.The article analyze in great depth of the problems and the causes that is encountered during the practice of this new tax,whilst the article makes a few suggestions on the law and the tax itself considering the actual situation and the academic knowledge of public administration,those suggestions are made in coordination of both Tax department’s view,the Environment department’s view and the industry’s view.The article believes that the reform of the Green tax indeed solved some of the cons of the Pollution Discharge fee,it positively influences the environmental protection,tax management system,company innovation and competitiveness.However,due to the fact that the Green tax was a policy continuity of the fee,the reform is limited by the complexity and collaboration of departments.In addition,China is at an early stage of this reform,that the tax is not systematically organized.The higher requirement and lower capability of practice make the need of further reform an urgent matter.Those suggestions include improvement of the efficiency of practice,the further reform of tax,the improvement of the law and the taxation mechanism,more investment into the infrastructure,the improvement of industry,the dedicated fund of environmental protection and better public relation. |
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