本文關(guān)鍵詞： 能源稅 法律制度 可持續(xù)發(fā)展　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：環(huán)境問題的加劇和能源危機(jī)的來襲使可持續(xù)發(fā)展的理念不斷深入人心。伴隨著我國(guó)經(jīng)濟(jì)發(fā)展駛?cè)肟燔嚨?能源儲(chǔ)備早已不能滿足急劇增長(zhǎng)的能源需求,長(zhǎng)遠(yuǎn)預(yù)測(cè),能源缺口還將進(jìn)一步加大。稅收作為政府干預(yù)經(jīng)濟(jì)的重要手段,在促進(jìn)能源節(jié)約、新能源開發(fā)和環(huán)境保護(hù)等方面都具有其他經(jīng)濟(jì)手段難以替代的優(yōu)勢(shì)。能源稅法將能源稅收上升到法律的層面,借由國(guó)家強(qiáng)制力保證其順利實(shí)施,發(fā)揮著確認(rèn)和保護(hù)能源稅收法律關(guān)系的重要職責(zé)。但遺憾的是到目前為止,我國(guó)在能源稅專門立法方面還是一片空白,并未建立起一套完整的能源稅收法律體系。本研究將能源稅法律制度構(gòu)建的研究工作置于可持續(xù)發(fā)展的大背景下,系統(tǒng)梳理了國(guó)內(nèi)外關(guān)于能源稅的立法實(shí)踐以及相關(guān)研究成果,力求通過分析和借鑒其他國(guó)家能源稅的立法和實(shí)踐經(jīng)驗(yàn),立足于我國(guó)的能源國(guó)情,繼承現(xiàn)有能源稅立法的成果,嘗試探索一條促進(jìn)社會(huì)、經(jīng)濟(jì)可持續(xù)發(fā)展的能源稅收法律制度構(gòu)建的新路徑,明確提出了以專門能源稅立法為主,完善現(xiàn)有稅法為輔的法律制度構(gòu)建設(shè)想。本研究主體共分為四個(gè)部分:第一部分為在可持續(xù)發(fā)展背景下的能源稅法概述,闡釋了能源稅法的基本概念、能源稅法與可持續(xù)發(fā)展的關(guān)系以及構(gòu)建能源稅法律制度的理論基礎(chǔ),強(qiáng)調(diào)我國(guó)進(jìn)行能源稅法律制度構(gòu)建的必要性、緊迫性和合理性;第二部具體梳理了我國(guó)能源稅法的現(xiàn)狀,剖析我國(guó)能源相關(guān)稅收立法面臨的挑戰(zhàn);第三部分比較分析國(guó)外主要發(fā)達(dá)國(guó)家能源稅法律制度,總結(jié)立法和實(shí)踐經(jīng)驗(yàn)。第四部分提出促進(jìn)可持續(xù)發(fā)展的我國(guó)能源稅法律制度建構(gòu)的設(shè)想。
[Abstract]:With the aggravation of environmental problems and the attack of energy crisis, the concept of sustainable development has been deeply rooted in the hearts of the people. Along with the rapid development of our economy, energy reserves have been unable to meet the rapidly increasing energy demand. In the long run, the energy gap will be further enlarged. As an important means of government intervention in the economy, tax is promoting energy conservation. New energy development and environmental protection have the advantage that other economic means can not be replaced. Energy tax law rises energy tax to the level of law and guarantees its smooth implementation by national coercive force. Play an important role in recognizing and protecting the legal relationship of energy tax, but unfortunately, up to now, there is still a blank in the special legislation of energy tax in our country. There is not a complete set of energy tax legal system. This study puts the research work of energy tax legal system under the background of sustainable development. Systematically combing the domestic and foreign energy tax legislation practice and related research results, through the analysis and reference of other countries energy tax legislation and practical experience, based on the energy situation of our country. Inheriting the achievements of the existing energy tax legislation, this paper tries to explore a new way to build a legal system of energy taxation that promotes the sustainable development of society and economy, and clearly puts forward a special energy tax legislation. The main body of this study is divided into four parts: the first part is an overview of energy tax law in the context of sustainable development, explaining the basic concept of energy tax law. The relationship between the energy tax law and sustainable development and the theoretical basis of constructing the legal system of energy tax are emphasized, and the necessity, urgency and rationality of constructing the legal system of energy tax in China are emphasized. The second part analyzes the current situation of China's energy tax law and analyzes the challenges faced by China's energy-related tax legislation. The third part compares and analyzes the legal system of energy tax in foreign major developed countries, and summarizes the legislative and practical experience. Part 4th puts forward the idea of constructing the legal system of energy tax in China for promoting sustainable development.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.67;D922.22

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