ABSTRACT
The Seventeenth National Congress of the Communist Party of China proposed implementing a Scientific Outlook on Development, that is, “to adhere to the people-oriented development, establish a comprehensive, balanced and sustainable development concept, and promote the comprehensive development of the economy, society and people”. It also proposed to promote various undertakings and work, in accordance with the requirements of “five overall considerations”. The five overall considerations are: balance urban-rural development, interregional development, economic and social development, relations between people and nature, and domestic development while being open to the outside world. Under the guidance of the Scientific Outlook on Development, in view of the current serious environmental pollution and waste of resources in China, it is necessary to improve the taxation system for promoting environmental protection and the rational use of resources, as well as the mechanisms for punishment and incentives.
