論我國能源稅法律制度之完善
發(fā)布時(shí)間：2018-08-13 16:47
【摘要】：自改革開放以來,我國的社會發(fā)生了翻天覆地的變化,人民生活水平得到了極大的提高。然而,伴隨著經(jīng)濟(jì)的飛速發(fā)展,能源供需矛盾嚴(yán)重、能源消費(fèi)結(jié)構(gòu)不合理、能源利用率低下以及環(huán)境污染等卻日益嚴(yán)重的制約著我國社會經(jīng)濟(jì)的進(jìn)一步發(fā)展,如何解決我國的能源問題成為當(dāng)下中國面臨一個(gè)重大課題。而其中作為國家宏觀調(diào)控的重要工具的稅收,在節(jié)能降耗、保護(hù)環(huán)境方面發(fā)揮著無可替代的重要作用。國家通過能源稅對能源的開發(fā)、利用、消費(fèi)等環(huán)節(jié)進(jìn)行征稅,以此來實(shí)現(xiàn)能源合理利用以及保護(hù)生態(tài)環(huán)境。但目前我國能源稅法律制度還存在一些問題,比如稅收重疊、稅制不合理等,這些都嚴(yán)重限制了能源稅在節(jié)能環(huán)保方面發(fā)揮的作用,長此下去必然對我國整體的能源安全與生態(tài)環(huán)境造成極負(fù)面的影響,因此完善能源稅法律制度,對于促進(jìn)國家能源事業(yè)的健康發(fā)展具有重要的現(xiàn)實(shí)意義。圍繞完善能源稅法律制度這個(gè)問題,本文通過按以下思路進(jìn)行分析研究:首先,提出問題。對選題目的、選題意義進(jìn)行一個(gè)總體性概括。對我國能源稅的理論基礎(chǔ)進(jìn)行討論。明確了能源稅的基本內(nèi)涵,確定具體研究能源稅的范圍,對能源稅存在的理論基礎(chǔ)進(jìn)行了必要性的闡述。其次,分析問題。對我國現(xiàn)行能源稅法律制度進(jìn)行分析,通過對現(xiàn)行能源稅收政策進(jìn)行分析,找出我國能源稅制的不足,指出我國完善能源稅法律制度的必要性與可行性;對其他國家能源稅法律制度進(jìn)行研究。通過對各國能源稅制度與政策的比較,找出完善我國能源稅法律制度的有效措施。最后,解決問題。提出完善我國能源稅法律制度的具體建議,根據(jù)能源稅基本理論,提出完善我國能源稅法律制度的總體設(shè)想,有針對性的調(diào)整現(xiàn)行稅制以及開征新稅種。
[Abstract]:Since the reform and opening up, China's society has undergone tremendous changes, people's living standards have been greatly improved. However, with the rapid development of economy, the contradiction between energy supply and demand is serious, the structure of energy consumption is unreasonable, the energy utilization ratio is low and the environment pollution is increasingly serious, which restricts the further development of our country's social economy. How to solve China's energy problem has become a major issue facing China. As an important tool of national macro-control, tax plays an irreplaceable role in energy saving and environmental protection. In order to realize the rational use of energy and protect the ecological environment, the state taxes the development, utilization and consumption of energy through energy tax. However, at present, there are still some problems in China's energy tax legal system, such as the overlapping of taxes, the unreasonable tax system, and so on. All these have severely restricted the role of energy taxes in energy conservation and environmental protection. In the long run, this will inevitably have a negative impact on the overall energy security and ecological environment of our country. Therefore, it is of great practical significance to improve the legal system of energy tax to promote the healthy development of the national energy industry. According to the following ideas, this paper analyzes and studies the legal system of energy tax: first, put forward the problem. The purpose and significance of the topic are summarized in a general way. The theoretical basis of energy tax in China is discussed. This paper clarifies the basic connotation of energy tax, determines the scope of specific research on energy tax, and expounds the necessity of the theoretical basis of the existence of energy tax. Second, analyze the problem. This paper analyzes the current energy tax legal system of our country, through the analysis of the current energy tax policy, finds out the deficiency of our country's energy tax system, and points out the necessity and feasibility of perfecting our country's energy tax legal system. To study the legal system of energy tax in other countries. Through the comparison of energy tax system and policy in various countries, the effective measures to perfect the legal system of energy tax in China are found out. Finally, solve the problem. According to the basic theory of energy tax, this paper puts forward the general idea of perfecting the legal system of energy tax in our country, adjusts the current tax system and sets up new tax system according to the basic theory of energy tax.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22
[Abstract]:Since the reform and opening up, China's society has undergone tremendous changes, people's living standards have been greatly improved. However, with the rapid development of economy, the contradiction between energy supply and demand is serious, the structure of energy consumption is unreasonable, the energy utilization ratio is low and the environment pollution is increasingly serious, which restricts the further development of our country's social economy. How to solve China's energy problem has become a major issue facing China. As an important tool of national macro-control, tax plays an irreplaceable role in energy saving and environmental protection. In order to realize the rational use of energy and protect the ecological environment, the state taxes the development, utilization and consumption of energy through energy tax. However, at present, there are still some problems in China's energy tax legal system, such as the overlapping of taxes, the unreasonable tax system, and so on. All these have severely restricted the role of energy taxes in energy conservation and environmental protection. In the long run, this will inevitably have a negative impact on the overall energy security and ecological environment of our country. Therefore, it is of great practical significance to improve the legal system of energy tax to promote the healthy development of the national energy industry. According to the following ideas, this paper analyzes and studies the legal system of energy tax: first, put forward the problem. The purpose and significance of the topic are summarized in a general way. The theoretical basis of energy tax in China is discussed. This paper clarifies the basic connotation of energy tax, determines the scope of specific research on energy tax, and expounds the necessity of the theoretical basis of the existence of energy tax. Second, analyze the problem. This paper analyzes the current energy tax legal system of our country, through the analysis of the current energy tax policy, finds out the deficiency of our country's energy tax system, and points out the necessity and feasibility of perfecting our country's energy tax legal system. To study the legal system of energy tax in other countries. Through the comparison of energy tax system and policy in various countries, the effective measures to perfect the legal system of energy tax in China are found out. Finally, solve the problem. According to the basic theory of energy tax, this paper puts forward the general idea of perfecting the legal system of energy tax in our country, adjusts the current tax system and sets up new tax system according to the basic theory of energy tax.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22
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