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Green Taxation System Based on the Economic Development Mode Shift

Author: SongZhiQiang
Tutor: JiaYaNan
School: Xinjiang University of Finance and Economics
Course: Finance
Keywords: green tax system the transformation of economic development mode reform
CLC: F812.42
Type: Master's thesis
Year: 2013
Downloads: 6
Quote: 0
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Abstract


Long-term since, our country economy high speed growth based on high input, highenergy consumption and high pollution cost, and high economic growth and consumption ofresources and the worsening of ecological environment. The extensive mode of economicdevelopment is not consistent with current economic and social development needs, wemust change the mode of economic development, take the road of sustainable development,green development. All the countries in the world to the resources of economic developmenthas brought about environmental problems solved by policy means, to change the extensivemode of economic development, the economic means is one of them. The green tax is animportant economic means, so that the internalization of external costs caused by the use ofresources and environmental pollution in the process, so as to remedy the defect of market.The green tax is of theoretical and practical significance to save resources, to curb pollutionand promote economic transformation method.In this paper, by combining theory with practice, quantitative analysis and qualitativeanalysis, normative analysis and empirical analysis method of combining research, conductsthe research to the transformation of the mode of economic development based on GreenTaxation system. First of all, this paper expounds the significance and background of theresearch, using the method of literature research of economic development mode and thegreen taxation theory, scientific connotation, content system are analyzed. Secondly,analyzed how to promote the transformation of economic development mode of green tax.Thirdly, the comprehensive and in-depth analysis of the status of the mode of economicdevelopment and the green tax revenue, pointed out that currently exist in China’s green taxsystem. Then, the correlation of the green tax and the mode of economic development ofempirical analysis. Finally, on the basis of the analysis of the theory and the status quo ofChina’s green tax system, draw on the successful experience of the green tax proposedconducive to promoting economic development pattern green tax reform programs andspecific measures.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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