本文關(guān)鍵詞： 環(huán)境稅 排污費 稅制設(shè)計 征管　出處：《首都經(jīng)濟貿(mào)易大學》2014年碩士論文　論文類型：學位論文

【摘要】：伴隨著全球環(huán)境的惡化，環(huán)境成為世界各國密切關(guān)注的重大問題。在我國，環(huán)境污染、資源浪費等問題也隨著我國經(jīng)濟的高速發(fā)展日益突顯，由幾年前的沙塵暴，到現(xiàn)如今的霧霾天氣，環(huán)境質(zhì)量的變差已嚴重影響到人們的生活質(zhì)量與健康。為有效控制并降低環(huán)境污染程度，我國已采取了多方面的措施。而在國家宏觀調(diào)控方面，稅收作為其重要工具之一，應(yīng)在環(huán)境保護方面發(fā)揮它相應(yīng)的作用。我國在十二五規(guī)劃綱要中明確指出，要積極推進環(huán)境稅費改革，選擇防治任務(wù)繁重、技術(shù)標準成熟的稅目開征環(huán)境保護稅，逐步擴大征收范圍，將建設(shè)資源節(jié)約型、環(huán)境友好型社會作為加快轉(zhuǎn)變經(jīng)濟發(fā)展方式的重要著力點。這些將是推行環(huán)境稅的一個良好契機。 本文從國際、國內(nèi)背景出發(fā)，在廣泛查閱相關(guān)文獻資料，整理相關(guān)數(shù)據(jù)的前提下，以公地悲劇理論、外部性理論、庇古稅理論、科斯定理和稅費關(guān)系理論為支撐，闡述開征環(huán)境稅和排污費改稅的必要性。在借鑒國外幾個典型國家環(huán)境稅及其征管的經(jīng)驗基礎(chǔ)上，結(jié)合我國現(xiàn)狀，，提出建立我國環(huán)境稅體系的實施進程和具體思路。文章內(nèi)容具體安排如下： 一是根據(jù)國內(nèi)外已有的理論成果，深入分析與環(huán)境稅相關(guān)的理論，為構(gòu)建我國環(huán)境稅體系奠定理論基礎(chǔ)。二是對我國現(xiàn)行與環(huán)境保護有關(guān)的稅費政策進行分析，提出征收環(huán)境稅的必要性。三是通過對國外幾個典型國家環(huán)境稅稅收及其征管的經(jīng)驗借鑒，總結(jié)出可為我國使用的經(jīng)驗。四是通過環(huán)境稅與排污費的對比，提出我國構(gòu)建環(huán)境稅體系的實施進程及未來在征管方面的難點。五是對環(huán)境稅設(shè)計的具體思路。包括稅制設(shè)計、征管構(gòu)思和相關(guān)部門協(xié)調(diào)。
[Abstract]:With the deterioration of the global environment, the environment has become a major concern of all countries in the world. In China, environmental pollution, waste of resources and other problems have become increasingly prominent with the rapid economic development of our country, since the sandstorm a few years ago, By now, in haze weather, the deterioration of environmental quality has seriously affected the quality of life and health of people. In order to effectively control and reduce the degree of environmental pollution, China has taken various measures. As one of its important tools, tax should play a corresponding role in environmental protection. In the outline of the 12th Five-Year Plan, China clearly pointed out that we should actively promote the reform of environmental taxes and fees, and choose the heavy task of prevention and control. A tax on environmental protection is imposed on a tax item with mature technical standards, and the scope of collection is gradually expanded, and the construction of a resource-conserving type will be carried out. As an important point to speed up the transformation of economic development, the environment-friendly society will be a good opportunity for the implementation of environmental tax. Based on the international and domestic background, this paper is supported by tragedy of Commons theory, externality theory, Pigou tax theory, Coase theorem and tax relation theory. This paper expounds the necessity of levying environmental tax and changing pollution charge into tax. On the basis of drawing lessons from the experience of several typical countries in foreign countries and their collection and management, combined with the present situation of our country, This paper puts forward the implementation process and concrete ideas of establishing our country's environmental tax system. The content of the article is arranged as follows:. First, on the basis of the existing theoretical achievements at home and abroad, and by deeply analyzing the theories related to environmental tax, in order to lay a theoretical foundation for the construction of our country's environmental tax system, and second, to analyze the current tax and fee policies related to environmental protection in China. The necessity of levying environmental tax is put forward. Thirdly, by drawing lessons from the experience of several typical countries in foreign countries and their collection and management, the author sums up the experience that can be used for our country. Fourthly, through the comparison between environmental tax and sewage discharge fee, The paper puts forward the implementation process of constructing the environmental tax system in China and the difficulties in collecting and managing the environment tax system in the future. The fifth is the concrete thinking of the design of the environmental tax system, including the design of the tax system, the conception of collection and management and the coordination of the relevant departments.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F205

【引證文獻】

相關(guān)碩士學位論文 前2條

1 李永坡;我國二氧化硫稅制度設(shè)計研究[D];河北經(jīng)貿(mào)大學;2015年

2 張穎;環(huán)境保護費改稅的分析與思考[D];安徽財經(jīng)大學;2015年

本文編號：1539131