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Green revolution is not second to technological innovation started from the last century which can promote people, nature, and society to achieve sustainable development in 21st century. In the 1980s, "sustainable development" concept was exactly submitted. In recent years, the impact of global climate change on human’s production, life even survive has bocome increasingly obvious, severe weather anomalies occur in high frequency. The problem of imbalance between economic development and ecological environment has attracted great attention of governments around the world, green development get increasingly widely recognization in recent world community. Actively develop green economy, promote the development of green industry is becoming global governments’"compelled" national strategy to resolve the problem of imbalance between economic development and ecological environment, cope with global climate change. Ever since the broke of world financial crisis, the world’s three major economies, the United States, the European Union, and Japan agree by mere coincidence treat "green economy" as the main engine of future economic.China, as one of the world’s largest developing country, has a large population, natural resources are relatively scarce, the economic base is still relatively weak,and the level of scientific development is low. With the rapid economic development and population growth, the problem of ecological environment will become more prominent. Fiscal policy as important policy tool in promoting the development of green industry will preform its fulcrum effect. Therefore, to make systematically explore in how fiscal policy promoting the development of green industriy is no doubt has certain theoretical and practical significance.From the perspective of sustainable development, in the green industry to define the content, based on the classification list of the green industry, analysis of the characteristics of the green industry, and discusses the fiscal policy to support the theoretical study of green industry, China value-added tax, corporate income tax, consumption tax, resources tax in the promotion of green industries there are many inadequate investment in the green industry, green product purchasing, etc. There is also insufficient. Western developed countries, the United States, Germany, Japan, formed in the later stages of industrialization to be learned from many experiences, such as the DSD system (the waste handling industry), eco-tax policy, secured the return of the deposit of waste policy, budget policy, green energy subsidy policies on the Green Industry support the development of relatively effective. The best, made a number of fiscal policy to promote the development of green industry proposals and ideas. Paper is divided into introduction, body and conclusion of three parts, the body of the contents of a total of five chapters.The preface is mainly to clarify research purposes, illustrate research methods, and outline the structural framework of the text, the main points and innovations.Preamble of the main stated purpose of research, explains the research methods, and outlines the structure of the full text of the framework, the main ideas and innovation.ChapterⅡfocuses on research the theoretical basis of fiscal policy in promoting the development of green industry. Analysis the theory and function role of fiscal policy in promoting the green industry development.The first chapter focuses on green industry definition, classification, characteristics, studied under the strategy of sustainable development in the history of the green industry, the world financial crisis Green Economy’s strategic position.ChapterⅡfocuses on the development of fiscal policy to support the theory of green industry study. Analysis of financial policies to promote the development of green industries and functional role of the theory.The third chapter focuses on the development of green industries in China to promote the reality of Investigation.ChapterⅣfocuses on foreign policy to promote the green industry financial reference. Mainly looked at Germany, the United States and Japan.ChapterⅤof the fiscal policy to promote the green industry in-depth analysis and recommendations.The principal innovation is the thesis:1, defines the content of the green industry. Pointed out that the green energy industry is to green resources development and ecological environmental protection foundation, in order to achieve sustainable economic and social Fa Zhan, engaged in the production of green products, Jing Ying, and to a higher economic and social benefits Huoqu comprehensive industry.2, system analysis to promote the green industry’s financial policies such as subsidies, expenditure policy, tax policy.However, have recognized has not been done the green industry, accounting system, increasing the difficulty of in-depth research, plus I Shuiping limited, Zai policy Cheng Ben terms of Qianque, need to be Jin Hou-depth study. Therefore, I sincerely hope that the experts and teachers for their valuable comments and suggestions.
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