Discussion On Perfecting China's Green Tax System

Under the extensive economic growth model,China's economy has achieved rapid development,but at the same time,it also represents the excessive exploitation of natural resources and excessive emission of pollutants,which leads to the increasingly severe situation of China's ecological environment and natural resources.At present,China's land,water,air pollution is more serious,sewage purification,garbage collection and transportation pressure is increasing day by day.In terms of resources,some resources have been over-exploited,resulting in serious waste and even excessive reliance on imports.Damage to the ecological environment and waste of natural resources will not only lay hidden dangers for China's future economic development,but also be detrimental to meeting people's needs for a healthy life.President Xi Jinping pointed out in his report to the 19 th national congress of the communist party of China(CPC)that people should live in harmony with nature.We must establish and practice the concept that clear waters and green mountains are golden mountains,and adhere to the basic state policy of conserving resources and protecting the environment.To adhere to and achieve the goal of green development,tax,as a tool of national macro-control,plays an indispensable role in assisting regulation.However,there are a series of problems in China's green tax system,which need to be improved urgently.Under the background that the Chinese government attaches great importance to environmental protection,it is particularly important to explore a way to give consideration to ecological friendliness,resource conservation and stable economic development.A complete green tax system can not only ensure the sustainable development of social economy,but also raise financial funds for the improvement of ecological environment and accelerate the pace of national environmental governance.Therefore,the author hopes that China can really establish a green tax system in line with the national conditions.Based on this,this paper adopts the literature reading method,the combination of theory and practice and the comparative analysis method for analysis.First define the scope of green tax system in our country,combining with the domestic and foreign research present situation analyzes the theoretical basis of green tax,on this basis,the inductive current situation and existing problems of green tax system in our country,and through combing Denmark,the Netherlands,the United States of the development of green tax system,explore its advanced experience for constructing the green tax system.Finally,this paper defines China's green tax system as the tax system design and collection management of various tax categories covered in the process of "greening" of China's tax system.This paper points out that there are some problems inChina's green tax system,such as narrow tax range,low current tax rate and unreasonable preferential tax provisions.Other taxes are not green enough;There are some problems in the collection and management of green tax,such as the lack of efficiency in the communication and cooperation between departments,the incompleteness of tax payment services related to green tax,the failure of special funds for green tax revenue,and the unimproved concept of green tax among tax departments.Finally,Suggestions are put forward from the aspects of perfecting the tax system construction of main tax and other tax,and optimizing the collection and management of green tax.