本文關(guān)鍵詞： 環(huán)境稅 排污收費制度 國際經(jīng)驗　出處：《安徽財經(jīng)大學》2014年碩士論文　論文類型：學位論文

【摘要】：改革開放以來,伴隨著我國經(jīng)濟的高速增長,資源衰竭、生態(tài)失衡、環(huán)境污染等問題的發(fā)生也越來越頻繁,如何緩解嚴峻的環(huán)境形勢是我國當前面臨的一個重大課題。在眾多的環(huán)境保護手段中,稅收手段因其可以將外部成本內(nèi)在化而受到越來越多的關(guān)注。20世紀70年代,一些發(fā)達國家開始對環(huán)境污染行為征收環(huán)境稅,并取得了顯著規(guī)制效果。目前,我國主要依靠排污收費制度對環(huán)境違法行為進行規(guī)制。但該制度在法律級次、征收程序、征收對象、征收標準等方面存在著不足,環(huán)境污染規(guī)制效果不甚理想。現(xiàn)行稅制中與環(huán)保相關(guān)的稅種,如資源稅、消費稅、車船稅、城市維護建設(shè)稅等,盡管在一定程度上起到了節(jié)約資源、減少廢棄物排放的作用,但因其并非為保護環(huán)境而專門開征,綠色化程度不高,環(huán)保作用非常有限。鑒于此,為實現(xiàn)經(jīng)濟社會和諧發(fā)展、實現(xiàn)人與自然的和諧發(fā)展,我國有必要在借鑒國際社會在環(huán)境稅收體系建設(shè)上的先進經(jīng)驗,積極構(gòu)建符合我國國情的環(huán)境稅收制度,實現(xiàn)經(jīng)濟與環(huán)境的可持續(xù)發(fā)展。 本文分為五章：第一章是緒論部分,主要介紹了本文的寫作背景、選題的理論和現(xiàn)實意義、國內(nèi)外研究現(xiàn)狀、研究方法、創(chuàng)新點及不足。第二章以外部性理論、公共物品理論、可持續(xù)發(fā)展理論等為理論基礎(chǔ)探討環(huán)境稅規(guī)制環(huán)境污染行為的作用機理,系統(tǒng)闡述征收環(huán)境稅的理論依據(jù)。第三章在介紹國際社會環(huán)境稅基本做法的基礎(chǔ)上,總結(jié)出可供我國借鑒的經(jīng)驗。第四章首先對我國目前實行的排污費制度、現(xiàn)行稅制中與環(huán)境有關(guān)的稅種進行了簡單介紹,并對其不足進行歸納總結(jié),由此得出我國開征環(huán)境稅的必要性；其次,從國家政策、技術(shù)、改革契機等多方面論證我國現(xiàn)階段開征環(huán)境稅的可行性。第五章,在綜合考慮我國經(jīng)濟發(fā)展水平、征管水平、污染檢測技術(shù)等因素后提出構(gòu)建我國環(huán)境稅制度的思路、原則、稅制要素構(gòu)想及配套改革措施。
[Abstract]:Since the reform and opening up, along with the rapid economic growth, resource exhaustion, ecological imbalance, environmental pollution and other problems are also more and more frequent. How to alleviate the severe environmental situation is a major issue facing our country at present. In 70s, some developed countries began to levy environmental tax on the behavior of environmental pollution because of their internalization of external costs. At present, our country mainly relies on the pollution charge system to regulate the environmental illegal behavior, but this system is in the legal level, the collection procedure, the collection object. The current tax system is related to environmental protection, such as resource tax, consumption tax, vehicle tax, city maintenance and construction tax. Although to some extent has played the role of saving resources, reducing waste emissions, but because it is not specifically for the protection of the environment, green degree is not high, environmental protection role is very limited. In order to realize the harmonious development of economy and society and the harmonious development of man and nature, it is necessary for our country to draw lessons from the advanced experience of the international community in the construction of environmental tax system and to actively construct an environmental tax system in accordance with the national conditions of our country. To realize the sustainable development of economy and environment. This paper is divided into five chapters: the first chapter is the introduction, mainly introduces the writing background of this paper, the theoretical and practical significance of the topic, domestic and foreign research status, research methods. The second chapter discusses the mechanism of environmental tax regulation on the basis of externality theory, public goods theory, sustainable development theory and so on. The third chapter introduces the basic practices of international social environmental tax, and summarizes the experience that can be used for reference in our country. Chapter 4th, first of all, carries out the pollution discharge fee system to our country. This paper briefly introduces the kinds of taxes related to the environment in the current tax system, and sums up their shortcomings, and concludes the necessity of levying environmental tax in our country. Secondly, from the state policy, technology, reform opportunities and other aspects to demonstrate the feasibility of levying environmental tax at this stage. Chapter 5th, in the comprehensive consideration of the level of economic development in China, levy and management level. After some factors, such as pollution detection technology, this paper puts forward the ideas, principles, tax system elements and corresponding reform measures of environmental tax system in China.
【學位授予單位】：安徽財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

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本文編號：1485978