Establishing Green Taxation System In China

Strengthening energy and resource conservation and improving the efficiency of its use is not only a key link to ease the contradiction between supply and demand of energy, but also an important way to improve the ecological environment.

In order to promote the conservation and effective utilization of energy resources, the government should use fiscal and taxation policies to accelerate the construction of a resource-saving and environment-friendly society through the establishment of China's green taxation system.

Concretely speaking, we should consider the following four aspects: first, reform and improve the current resources tax; first, we should expand the scope of the collection of resources tax, and incorporate water resources, forest resources, grass resources and other resources into it, and use tax leverage to regulate the consumption and use of natural resources; two, we must improve the tax assessment method, take the current sales volume and self occupied quantity as the tax basis, adjust the production basis or use amount as the tax basis, and appropriately raise the unit tax amount, in order to limit the over exploitation and consumption of resources; three, we should integrate the existing other resource taxes, such as land use tax and farmland occupation tax, into the resource tax and standardize the resource tax system.

Two, at the appropriate time, levying environmental taxes and taxes. Now many countries have environmental taxes, and our country should also levy the tax when the conditions are suitable.

First of all, we should change the current excess pollution discharge fee into a pollution tax, and use tax to strengthen the behavior restriction of pollutant discharge units or individuals.

At the same time, we should raise people's awareness of tax payment and solve the problem of tax collection and management.

Then, we should gradually increase the taxable items of pollution tax, such as water pollution, air pollution and noise, etc., which should be included in the collection scope of the pollution tax.

By levying environmental taxes, people are encouraged to protect the environment and make rational use of resources.

Three, as soon as possible to levy fuel tax, fuel tax is a tax on fuel consumption for vehicles such as automobiles, motorcycles, ships, aircraft and so on. Now western developed countries generally levy such taxes.

In China, the implementation plan of fuel tax has long been included in the planning of the government, but for various reasons, it has not been implemented so far.

However, the introduction of fuel tax is of great significance to our country. First, it can stimulate people's reasonable consumption of oil, which is conducive to saving resources and protecting the environment. Two, it is conducive to the adjustment of product structure in the automotive industry, to promote the production of energy saving and energy alternative vehicles, and to reduce the energy consumption level of the automotive industry.

Therefore, fuel tax should be introduced at an early date.

Four, increase tax support for green industries. The green industry refers to an industry adopting certain production processes and technologies in the whole process of producing products and providing services, so that it consumes the least resources and pollute the environment.

It not only helps protect the environment and resources, but also promotes the progress of science and technology in the whole society and brings about great positive external effects.

China's green industry began to rise in 1990s and started relatively late. The overall level of industry and investment scale have a large gap compared with developed countries, and the rate of return on investment is low.

First, in addition to continuing to give tax incentives to the comprehensive utilization of the "three wastes" and to invest in the environmental protection industry, the scope of preferential treatment will be extended to environmental protection machinery and equipment manufacturing, environmental engineering design, construction and other fields, and policy support for environmental science and technology research and achievement promotion; two, tax relief for enterprises that improve equipment and technology, reduce resource consumption or increase the utilization rate of resources; three, encourage enterprises to improve the "green quality" of products, and make policies for enterprises that meet the requirements of international environmental certification standards, so as to promote enterprises to improve technology and save resources.