Problems And Countermeasures In The Implementation Of Green Tax Policy In District A Of Zigong City

In recent years,climate change has become a global environmental issue of concern to all countries.2021,China’s carbon dioxide emissions will be about 10.523 billion tons,and China is currently the world’s largest country in terms of annual carbon emissions.Therefore,the achievement of China’s carbon neutral goal has an important impact on the global response to climate change.At the same time,China’s current crude economic development model,which is based on serious damage to the ecological environment and over-exploitation of ecological resources,is difficult to sustain and faces a transition period from high economic growth to high-quality economic development.Taxation is an important tool for the government to implement macro-control,and green taxation,as an important part of China’s modern taxation system and ecological environment governance system,plays an important role in promoting high-quality economic and social development and the construction of ecological civilization.Therefore,studying the problems of China’s green taxation policy in specific policy implementation is of great help to taxation departments in strengthening green taxation collection and management and continuously improving green taxation policy,which is conducive to better playing the positive role of green taxation in the process of promoting the construction of ecological civilization in China.This thesis takes the taxation bureau of Zigong City A as the research object,focuses on the implementation aspects of its green taxation policy,and analyzes the implementation process of the green taxation policy of the taxation bureau of Zigong City A by using literature research method,survey research method and interview method.Using public goods theory and externality theory,with the help of Smith’s policy implementation process model,the current situation of implementing green tax policy in Zigong City Taxation Bureau of District A is discussed from four aspects: idealized policy,implementing agency,target group,and environmental factors,and It is found that in the process of green taxation policy implementation,there are problems such as the design defects of green taxation policy,the taxation authorities’ lack of implementation and execution of green taxation policy,the lack of taxpayers’ awareness of green taxation policy which restricts the effect of policy implementation,and the lack of good implementation environment of green taxation policy.Analyzing the above four problems one by one,four reasons are identified: the existing green tax policy needs to be improved,the policy implementation ability of grassroots tax bureaus needs to be improved,taxpayers are not familiar with and involved in the green tax policy,and the green tax policy lacks in-depth multi-departmental cooperation.This thesis gives countermeasure suggestions from four aspects: integrating and optimizing the existing green tax policy,,continuously improving the ability of grassroots tax bureaus to implement green tax policy,improving taxpayers’ awareness of and participation in green tax policy,and creating a good internal and external environment for the implementation of green tax policy,hoping that while improving the implementation effect of green tax policy in Zone A of Zigong City,it can also provide some reference experiences for improving green tax policy in China in the future.The hope is to improve the implementation effect of green tax policy in Zone A of Zigong City,and also to provide some reference experience for improving green tax policy in China in the future.