本文選題：環(huán)境稅 + 環(huán)境稅制��； 參考：《福州大學(xué)》2005年碩士論文

【摘要】：關(guān)于環(huán)境稅法律制度的研究,國外,尤其發(fā)達國家研究比較成熟,并且已經(jīng)應(yīng)用于實踐很長時間,形成了比較完善的相關(guān)立法體系,如歐盟早在70、80年代就應(yīng)用稅收手段來解決環(huán)境問題;美國、荷蘭也有許多成功的經(jīng)驗值得我國加以借鑒。而我國的環(huán)境稅法律制度還比較薄弱,嚴格的說,中國并不存在純粹法律意義上的環(huán)境稅,只是在我國的稅收中包含了一些與環(huán)境資源有關(guān)的稅種(資源稅),如礦產(chǎn)資源稅、森林資源稅等,但對改善環(huán)境的意義并不大。因此在我國構(gòu)建比較完善的環(huán)境稅收法律制度不僅有其必要性,而且也具有可行性。 本文在介紹并借鑒西方主要發(fā)達國家和地區(qū)的環(huán)保稅收法律制度的基礎(chǔ)上結(jié)合中國環(huán)境的現(xiàn)狀,著重提出了構(gòu)建我國環(huán)境稅收法律制度的設(shè)想,著重分析和探討了我國環(huán)境稅收的課稅要素,稅率以及稅收的征管等相關(guān)問題,希望對我國環(huán)境稅收制度的建立能有所貢獻。
[Abstract]:With regard to the study of the legal system of environmental tax, the research abroad, especially in developed countries, has been mature and has been applied in practice for a long time, and has formed a relatively perfect relevant legislative system.For example, the European Union used tax measures to solve environmental problems as early as the 1970s and 1980s, and the United States and the Netherlands also have many successful experiences that our country can learn from.However, the legal system of environmental tax in China is still relatively weak. Strictly speaking, there is no purely legal environmental tax in China, but there are some taxes related to environmental resources (resources tax, such as mineral resources tax) in our tax collection.Forest resources tax, but the significance of improving the environment is not great.Therefore, it is not only necessary but also feasible to construct a perfect legal system of environmental taxation in our country.On the basis of introducing and drawing lessons from the legal system of environmental protection tax in major developed countries and regions in the west, this paper puts forward the idea of constructing the legal system of environmental tax revenue in China based on the current situation of environment in China.This paper emphatically analyzes and discusses the tax elements, tax rates and tax collection and management of environmental taxation in China, hoping to contribute to the establishment of environmental taxation system in China.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：D912.2;D912.6

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相關(guān)期刊論文 前3條

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