Advancing China’s Green Tax System: Development and Enhancement Strategies

Abstract

This study discusses the establishment and improvement strategies of China’s green tax system. Firstly, it proposes improving the green tax policy framework, clarifying policy objectives, encouraging environmentally protective behavior, and enhancing policy implementation through ecological compensation mechanisms and public participation. It emphasizes strengthening the capacity for tax collection and enforcement, improving the professional level of tax personnel through training and technological means, and enhancing cross-departmental cooperation. It promotes public participation and social supervision, enhances public awareness of environmental protection, and establishes a supervision mechanism. Additionally, it advocates for strengthening international cooperation and learning from internationally advanced experiences to promote the globalization of green tax policies, providing systematic strategic recommendations for the development of China’s green tax system.