我國的水資源保護(hù)稅收法律制度研究
發(fā)布時間：2018-11-24 14:28
【摘要】： 水資源問題己成為全人類在社會經(jīng)濟(jì)發(fā)展中面臨的共同性問題。我國是一個正處于經(jīng)濟(jì)轉(zhuǎn)型期的發(fā)展中國家,工業(yè)化進(jìn)程加快的同時也伴隨著水資源問題的日趨嚴(yán)重。水資源的惡化不但直接影響著我國人民的生存質(zhì)量,而且制約著我國社會經(jīng)濟(jì)的可持續(xù)發(fā)展。因而,水資源保護(hù)就成為關(guān)系到國家發(fā)展與國計(jì)民生的一項(xiàng)重要內(nèi)容。近幾十年來,各國在水資源保護(hù)方面采取了行政、法律、經(jīng)濟(jì)、教育、技術(shù)等多種手段,在眾多手段中,利用法律手段和經(jīng)濟(jì)手段的結(jié)合——稅收法律制度來促進(jìn)對水資源的保護(hù),被國外實(shí)踐證明是一種行之有效的方法。 長期以來,受傳統(tǒng)資源價(jià)值觀念的影響和計(jì)劃經(jīng)濟(jì)的束縛,我國在水資源管理中忽視經(jīng)濟(jì)手段的運(yùn)用,現(xiàn)行的排污收費(fèi)制度與資源稅制已不能適應(yīng)我國資源和環(huán)境保護(hù)的要求。我國水資源無價(jià)、供水低價(jià)、水權(quán)不明晰等情況十分普遍,造成了水資源短缺與嚴(yán)重浪費(fèi),污染成災(zāi),加重了水資源的危機(jī),已經(jīng)嚴(yán)重地影響經(jīng)濟(jì)社會的可持續(xù)發(fā)展。 水資源保護(hù)稅制的完善有助于環(huán)境友好型、資源節(jié)約型社會的形成。作為一項(xiàng)重要的經(jīng)濟(jì)法律制度,研究其理論基礎(chǔ),分析國外先進(jìn)的水資源保護(hù)稅制的設(shè)計(jì)方法,總結(jié)各國水資源保護(hù)稅制的設(shè)計(jì)經(jīng)驗(yàn),可以給我國水資源保護(hù)稅收法律制度的設(shè)計(jì)提供原則、目標(biāo)、實(shí)施路徑的參考。 撰寫本文旨在為我國實(shí)施可持續(xù)發(fā)展戰(zhàn)略,有效的保護(hù)水資源,提高水資源的使用效率,推行水資源保護(hù)稅制這一有效經(jīng)濟(jì)手段提供法律保障。希望通過對水資源保護(hù)稅收法律制度加以研究介紹,將稅收與水資源保護(hù)完美的結(jié)合;理清當(dāng)下水資源稅、費(fèi)的混亂局面;完善現(xiàn)有的資源稅;將排污收費(fèi)制度進(jìn)行有效的提升;通過立法對水資源保護(hù)稅收制度進(jìn)行合理的設(shè)計(jì),以期達(dá)到理想的效果。 本文主要采用歸納與綜合分析方法和比較分析法等方法,通過查閱大量國內(nèi)外的相關(guān)資料,對相關(guān)概念和制度措施進(jìn)行歸納和總結(jié),比較發(fā)達(dá)國家和我國的水資源稅費(fèi)政策實(shí)施狀況,以及比較收費(fèi)和征稅等手段的優(yōu)劣得失,在此基礎(chǔ)上進(jìn)行整理消化,得出所需結(jié)論,制定最佳方案。 本文一改國內(nèi)大多數(shù)學(xué)者從經(jīng)濟(jì)學(xué)角度對水資源稅收制度的研究視角,從法律制度設(shè)計(jì)目的出發(fā),系統(tǒng)的分析了有關(guān)水資源稅費(fèi)的相關(guān)概念、性質(zhì);深入討論了水資源保護(hù)稅開征的理論依據(jù);與收費(fèi)相比較,稅收手段的優(yōu)勢所在;提出水資源保護(hù)稅收法律制度建立的立法目的、立法原則、立法模式以及具體方案。
[Abstract]:The problem of water resources has become the common problem that all mankind faces in the social and economic development. China is a developing country in the economic transition period. The deterioration of water resources not only directly affects the quality of life of our people, but also restricts the sustainable development of our social economy. Therefore, water resources protection has become an important content of national development and national economy and people's livelihood. In recent decades, various countries have adopted administrative, legal, economic, educational, technological and other means in the field of water resources protection, among which, Using the combination of legal means and economic means-tax legal system to promote the protection of water resources has been proved to be an effective method in foreign practice. For a long time, under the influence of the traditional resource value concept and the restriction of planned economy, our country neglects the use of economic means in the management of water resources. The current pollution charge system and resource tax system can no longer meet the requirements of our country's resources and environment protection. The situation that water resources are priceless, water supply is low, water rights are not clear and so on is very common, which causes shortage and serious waste of water resources, pollutes into disasters, exacerbates the crisis of water resources, and has seriously affected the sustainable development of economy and society. The perfection of water resources protection tax system is helpful to the formation of environment-friendly and resource-conserving society. As an important economic and legal system, this paper studies its theoretical basis, analyzes the design methods of the advanced water resources protection tax system abroad, and summarizes the design experience of the water resources protection tax system in various countries. It can provide a reference for the design of the tax legal system of water resources protection in our country. The purpose of this paper is to provide legal guarantee for our country to carry out the strategy of sustainable development, to protect water resources effectively, to improve the efficiency of using water resources, and to carry out the effective economic means of protecting water resources tax system. The author hopes to introduce the legal system of water resources protection, perfect the combination of tax revenue and water resources protection, clear up the chaos of water resources tax and fee, perfect the existing resource tax; In order to achieve the ideal effect, the sewage charge system is promoted effectively, and the tax system of water resources protection is designed reasonably through legislation. This paper mainly adopts the methods of inductive and comprehensive analysis and comparative analysis, through consulting a large number of domestic and foreign relevant data, summarizes and summarizes the relevant concepts and institutional measures. This paper compares the implementation situation of water resources tax and fee policy in developed countries and China, and compares the advantages and disadvantages of the methods such as charging and taxing. On the basis of this, the author collates and digests the necessary conclusions and formulates the best scheme. In this paper, most domestic scholars from the perspective of economic research on the tax system of water resources, from the legal system design purposes, a systematic analysis of the related concept of water resources taxes and fees, the nature; This paper deeply discusses the theoretical basis of the introduction of water resources protection tax, the advantages of tax means compared with charges, and puts forward the legislative purposes, legislative principles, legislative models and specific schemes for the establishment of the tax revenue legal system of water resources protection.
【學(xué)位授予單位】：江西理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D922.22;D922.66
本文編號：2354074
[Abstract]:The problem of water resources has become the common problem that all mankind faces in the social and economic development. China is a developing country in the economic transition period. The deterioration of water resources not only directly affects the quality of life of our people, but also restricts the sustainable development of our social economy. Therefore, water resources protection has become an important content of national development and national economy and people's livelihood. In recent decades, various countries have adopted administrative, legal, economic, educational, technological and other means in the field of water resources protection, among which, Using the combination of legal means and economic means-tax legal system to promote the protection of water resources has been proved to be an effective method in foreign practice. For a long time, under the influence of the traditional resource value concept and the restriction of planned economy, our country neglects the use of economic means in the management of water resources. The current pollution charge system and resource tax system can no longer meet the requirements of our country's resources and environment protection. The situation that water resources are priceless, water supply is low, water rights are not clear and so on is very common, which causes shortage and serious waste of water resources, pollutes into disasters, exacerbates the crisis of water resources, and has seriously affected the sustainable development of economy and society. The perfection of water resources protection tax system is helpful to the formation of environment-friendly and resource-conserving society. As an important economic and legal system, this paper studies its theoretical basis, analyzes the design methods of the advanced water resources protection tax system abroad, and summarizes the design experience of the water resources protection tax system in various countries. It can provide a reference for the design of the tax legal system of water resources protection in our country. The purpose of this paper is to provide legal guarantee for our country to carry out the strategy of sustainable development, to protect water resources effectively, to improve the efficiency of using water resources, and to carry out the effective economic means of protecting water resources tax system. The author hopes to introduce the legal system of water resources protection, perfect the combination of tax revenue and water resources protection, clear up the chaos of water resources tax and fee, perfect the existing resource tax; In order to achieve the ideal effect, the sewage charge system is promoted effectively, and the tax system of water resources protection is designed reasonably through legislation. This paper mainly adopts the methods of inductive and comprehensive analysis and comparative analysis, through consulting a large number of domestic and foreign relevant data, summarizes and summarizes the relevant concepts and institutional measures. This paper compares the implementation situation of water resources tax and fee policy in developed countries and China, and compares the advantages and disadvantages of the methods such as charging and taxing. On the basis of this, the author collates and digests the necessary conclusions and formulates the best scheme. In this paper, most domestic scholars from the perspective of economic research on the tax system of water resources, from the legal system design purposes, a systematic analysis of the related concept of water resources taxes and fees, the nature; This paper deeply discusses the theoretical basis of the introduction of water resources protection tax, the advantages of tax means compared with charges, and puts forward the legislative purposes, legislative principles, legislative models and specific schemes for the establishment of the tax revenue legal system of water resources protection.
【學(xué)位授予單位】：江西理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D922.22;D922.66
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