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With the social process step by step, the concept of sustainable development more and more national attention. Especially in environmental pollution, resource depleting today, people begin to reflect on their own behavior. Economic development is not the only human pursuit, in the course of economic development, to make economic, social and environmental achieve harmony and unity, which is a common human goals. Sustainable development is in this case generated and pay attention to it. Meaning of sustainable development is reflected in four aspects: First, sustainable economic development; Second, ecologically sustainable development; Third, social sustainable development; Fourth, the global sustainable development. To achieve global sustainable development, humanity must work together for this common goal. As the environmental public goods and resources in the use of the process will produce a negative externality effect, which is the root cause of environmental problems. How to eliminate the use of the environment and resources arising from such externalities, \Negative external effects through the economic behavior of taxation, so as not to internalize the external, so you can maximize the reduction of environmental pollution. But in the end how much tax levy can not affect the economy, but also to achieve the environmental protection effect, Pigou did not give specific figures, in practice it is difficult to quantify. But after all, Pigou gave us clear direction, a lot of countries, especially the EU countries have already started to move. EU sustainable development through the establishment of environmental protection tax system, an effective solution to the economic contradictions between development and environmental protection, which is very worth learning and reference. Our sewage fee system has far can not meet the needs of economic and social development, and the existing tax system can not solve our economic and environmental prominent contradiction between, so the need for environmental protection through the establishment of a real tax system to replace the existing tax system unsustainable, non-environmental tax policy for China's economic development, social progress, environmental quality and provide an institutional guarantee. We can learn from the EU tax system reform and environmental protection in the process of experience, so that we can in a short time established in line with China's national conditions environmental tax system. In the establishment of environmental tax system, we should follow the following principles: First, economic development and environmental protection principle of coordination; Second, the tax burden to adapt the principles and pollution; Third, the tax burden to maintain the principle of rationality; fourth combining prevention with control principle. Meanwhile, in the process of building environmental tax system, not be so anxious to set short, medium and long-term goals, each period has a specific, clear goals, step by step, orderly process forward. In addition, we need the cooperation, including the transformation of economic development, promote the upgrading of industrial structure; intensify propaganda and so deeply rooted concept of sustainable development; establish a green GDP accounting system, at the government level to establish a sustainable development of the idea . Only whole society involved, in order to build up a true concept of sustainable development environmental protection tax system.
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