| Green development is a new model for seeking sustainable social-economic development under dual ecological and environmental constraints with resource-carrying capacity.This is a solemn commitment made by China to the world and will undoubtedly be a widespread and profound economic and social transformation,signifying that low-carbon development and green living will become the central theme of society in the future.Tax policy can play an essential role in promoting green development.On the one hand,tax policies can be used to curb pollution and reduce emissions,for example,environmental protection tax levies on pollutant emissions,which will increase the tax cost of pollution emissions and curb high pollution and energy consumption by enterprises.On the other hand,tax incentives are provided for pollution prevention and control,green energy saving,and other behaviors,which can reduce the tax burden of enterprises and help prompt them to seek green development through technological transformation and capacity upgrading actively.Green tax policies can effectively guide market players to actively change their development mode and take the path of technological innovation,industrial transformation,and upgrading.The Action Plan for Reaching Carbon Peaks by2030 clearly states that a sound tax policy system conducive to green and low-carbon development should be established.Preferential tax policies on energy and water conservation and extensive use of resources also should be implemented and improved to give better play to the role of taxation in promoting the green and low-carbon development of market players."Since the 13 th Five-Year Plan,China has also attached great importance to the construction and improvement of the green taxation system,with taxes such as environmental protection tax,resource tax and arable land occupation tax,and systematic taxation policies such as value-added tax and corporate income tax." A green taxation system with multiple policies has gradually taken shape.To implement the requirements of the concept of green development,green taxation is used as an essential tool for national macroeconomic regulation and control to drive the development of the green economy.By studying the relationship between green taxation and development,this paper analyzes the current situation of green taxation and development.The study finds that China’s green tax revenue grows year by year,but with the improvement of the level of economic development,the proportion of green taxation in China’s tax revenue shows a fluctuating downward trend;in the measurement of green development,four dimensions of resource utilization,environmental governance,ecological environment and green life are selected from 25 indicators,construct the index system,and calculate the comprehensive index to measure the level of green development through the entropy value method,the study found that the level of green development in China has been rising,and the level of green development varies significantly from province to province;this paper selected the relevant data of China from 2011 to 2020 to study the green taxation to help green development,and after empirical evidence,it is concluded that: the implementation effect of green taxation policy in China has helped green The impact of green taxation on green development is mainly reflected in the treatment of environmental pollution,while the effect of green taxation on the use of resources and energy and the emission of carbon dioxide is not significant.This paper puts forward relevant suggestions for improving green taxation policies to give full play to the role of taxation in supporting green development and promoting the construction of ecological civilization.Constructing a green taxation system,enabling the transformation and development of enterprises,improving energy consumption methods,and promoting the publicity of green taxation can boost the overall green transformation of the economy and society. |
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