绿色税收体系的构建及其效应研究-数量经济学专业毕业论文.docxVIP

绿色税收体系的构建及其效应研究 绿色税收体系的构建及其效应研究 Research on the Construction of Green Taxation System and Its Effects ABSTRACT The growing shortage of all types of resources , ecology destruction and environment pollution have been great problem with the rapid development of the world economy, which brought about a series of serious problems demanding prompt solution. Most people begin to address this problem by means of direct control, but there are significant limitations. Green taxation as a method of economic regulation is another good way to solve the big problem of environment and energy. In western developed countries, the practice of green taxes have made a very successful experience, and achieved very good results, and wentern countries hav gradually formed a set of green tax system. In China, on the one hand is a serious problem of environment and resources, on the other hand the theoretical study of green taxation is still in its initial stage, especially for the evaluation of the effects of green taxes; policy and practice has been lagging behind and we have not formed a green tax system yet. At present, the state attaches great importance to green tax reform. therefore, that studied in this paper, the effects of green tax assessment and the construction of green taxation system of China are both consistent with the objective of social development at the present stage of actual needs of our country, is the one of the most pressing problems at present. It plays an important role to solve the resources and environmental problems of China, and also has a very important theoretical and practical value. This paper begins by describing the nature and content of green taxes, green tax 3 summarizes the theoretical basis: externalities, public goods and a double dividend, a comprehensive analysis of our theoretical basis for the introduction of green taxes. Secondly, This paper gives an introduction of the development process of green taxes in foreign countries, and its practic