Changes and Optimization Suggestions on the Fiscal and Tax Policies of Ecological Environment in the 70 Years

Xu SHunqing, Cheng Liang, Cehn Peng, Liu Shuangliu, Gao Jun

Chinese Journal of Environmental Management 2020,12(3):32-39

DOI：10.16868/j.cnki.1674-6252.2020.03.032

Taking the time as the main line, the paper systematically reviews the changes in the fiscal and tax policies of ecological environment since the founding of the People's Republic of China for 70 years, analyzes the means in different stages, which is of great significance to improve the fiscal and tax policies of ecological environment and comprehensively promote the construction of a beautiful China. The eco-environment fiscal and taxation policies have roughly gone through the following four stages: budding development, exploratory development, pioneering development, and rapid development. The policy has evolved from scratch and has gradually evolved. A comprehensive and rich system has been formed. However, there are also some problems with fiscal and taxation policies of ecological environment, such as insufficient expenditure intensity and expenditure efficiency, unclear systems for matching powers and expenditure responsibilities, and incomplete tax policy system. In order to ensure the completion of the key task of pollution prevention and control, it is recommended to optimize the ecological environment fiscal and taxation policies in terms of increasing the scale of 211 energy conservation and environmental protection expenditures, improving the fiscal system matching the power of affairs and expenditure responsibilities, improving environmental protection taxes and preferential tax policies.