本文關(guān)鍵詞： 環(huán)境保護(hù) 稅法 制度　出處：《吉林財(cái)經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：黨的十八大報(bào)告明確指出：建設(shè)中國(guó)特色社會(huì)主義，總依據(jù)是社會(huì)主義初級(jí)階段，總布局是五位一體，必須更加自覺地把全面協(xié)調(diào)可持續(xù)作為深入貫徹落實(shí)科學(xué)發(fā)展觀的基本要求，全面落實(shí)經(jīng)濟(jì)建設(shè)、政治建設(shè)、文化建設(shè)、社會(huì)建設(shè)、生態(tài)文明建設(shè)五位一體總體布局，促進(jìn)現(xiàn)代化建設(shè)各方面相協(xié)調(diào)，促進(jìn)生產(chǎn)關(guān)系與生產(chǎn)力、上層建筑與經(jīng)濟(jì)基礎(chǔ)相協(xié)調(diào)，不斷開拓生產(chǎn)發(fā)展、生活富裕、生態(tài)良好的文明發(fā)展道路。新一屆黨和國(guó)家領(lǐng)導(dǎo)人高度重視人類社會(huì)協(xié)調(diào)可持續(xù)發(fā)展，以“壯士斷腕”的決心和勇氣深化政治經(jīng)濟(jì)體制改革，調(diào)整經(jīng)濟(jì)結(jié)構(gòu)，轉(zhuǎn)變經(jīng)濟(jì)增長(zhǎng)方式，大力培育科技創(chuàng)新、環(huán)保生態(tài)的新興經(jīng)濟(jì)增長(zhǎng)點(diǎn)。因此，，在當(dāng)前背景下，建立健全我國(guó)環(huán)境稅制能正面引導(dǎo)傳統(tǒng)行業(yè)進(jìn)行技術(shù)改造和升級(jí)，降低能耗和排污量，讓宏觀調(diào)控這只“看得見的手”充分發(fā)揮積極作用，同時(shí)，進(jìn)一步保障用于環(huán)境治理和生態(tài)保護(hù)的專門人員、設(shè)施的開支來(lái)源，從而達(dá)到社會(huì)發(fā)展和自然環(huán)境的和諧共處。 本文從三個(gè)方面淺析我國(guó)環(huán)境保護(hù)稅制度，第一部分對(duì)環(huán)境稅進(jìn)行概述，包括環(huán)境稅的概念、特征、作用以及發(fā)達(dá)國(guó)家環(huán)境稅制的相關(guān)情況和對(duì)我國(guó)的經(jīng)驗(yàn)借鑒。第二部分主要介紹了我國(guó)現(xiàn)行的環(huán)境稅制以及對(duì)存在的問題進(jìn)行了剖析。1994年稅制改革后，逐步出臺(tái)了一批稅收法律規(guī)范，主要有資源稅法、消費(fèi)稅法、車船使用稅法、城市維護(hù)建設(shè)稅法、城鎮(zhèn)土地使用稅法、耕地占用稅法等。這些稅法在實(shí)施過程中起到了保護(hù)環(huán)境的作用，但是也暴露出一些缺陷，例如：環(huán)境稅種少、稅法制度不合理、環(huán)境收費(fèi)多、排污收費(fèi)不合理等問題。就以上問題，本文第三部分提出了完善環(huán)境稅制的原則、框架和具體對(duì)策。健全環(huán)境稅制應(yīng)該遵循公平、效率、循序漸進(jìn)和簡(jiǎn)化原則，完善環(huán)境稅制的整體設(shè)計(jì)，改革消費(fèi)稅制度，完善資源稅法和稅收政策。本文著眼于通過完善環(huán)境稅制促進(jìn)國(guó)家經(jīng)濟(jì)模式從粗放型向集約型方向轉(zhuǎn)變。
[Abstract]:The report of the 18 National Congress of the Communist Party of China clearly pointed out that the general basis for building socialism with Chinese characteristics is the primary stage of socialism and the total layout is five in one. We must more consciously regard overall coordination and sustainability as the basic requirement of carrying out the scientific concept of development, and comprehensively carry out economic construction, political construction, cultural construction and social construction. The overall layout of ecological civilization construction is five in one, promoting the coordination of all aspects of modernization construction, promoting production relations and productive forces, coordinating superstructure with economic base, continuously developing production and living a rich life. The new party and state leaders attach great importance to the coordinated and sustainable development of human society, deepen the reform of the political and economic system and readjust the economic structure with the determination and courage of "strong men to break their wrists". Changing the mode of economic growth, vigorously cultivating scientific and technological innovation, environmental protection ecological emerging economic growth point. Therefore, under the current background, the establishment and improvement of our country's environmental tax system can positively guide the traditional industries to carry out technological transformation and upgrading. We will reduce energy consumption and sewage discharge, give full play to the positive role of the "visible hand" of macro-control, and at the same time further safeguard the sources of expenditure for specialized personnel and facilities for environmental control and ecological protection. In order to achieve social development and the harmonious coexistence of the natural environment. This paper analyzes the tax system of environmental protection in China from three aspects. The first part is an overview of environmental tax, including the concept and characteristics of environmental tax. The second part mainly introduces the current environmental tax system of our country and the existing problems. After the tax system reform in 1994. Gradually introduced a number of tax laws, mainly resources tax law, consumption tax law, vehicle and ship use tax law, urban maintenance and construction tax law, urban land use tax law. These tax laws have played a role in protecting the environment in the process of implementation, but also exposed some shortcomings, such as: less environmental taxes, unreasonable tax law system, and more environmental charges. The third part of this paper puts forward the principles, framework and specific countermeasures to improve the environmental tax system. The principles of fairness, efficiency, gradual progress and simplification should be followed to improve the environmental tax system. Improving the overall design of the environmental tax system, reforming the consumption tax system, perfecting the resource tax law and tax policy, this paper aims at promoting the transformation of the national economic model from extensive to intensive through perfecting the environmental tax system.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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