本文關(guān)鍵詞： 長(zhǎng)株潭 綠色經(jīng)濟(jì) 財(cái)稅政策 環(huán)境稅　出處：《中南林業(yè)科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：經(jīng)濟(jì)發(fā)展的環(huán)境化、生態(tài)化、綠色化已日益成為當(dāng)今世界各國(guó)財(cái)稅改革需要遵循的基本原則,考慮到地方自然資源狀況、環(huán)境獨(dú)特性及周邊的經(jīng)濟(jì)關(guān)系等因素,在發(fā)展經(jīng)濟(jì)的過程中,不僅要從本地綠色經(jīng)濟(jì)發(fā)展所面臨的實(shí)際情況出發(fā),還要考慮到當(dāng)?shù)厮┬械呢?cái)稅政策。與傳統(tǒng)經(jīng)濟(jì)不同,綠色經(jīng)濟(jì)倡導(dǎo)的是一種與環(huán)境和諧的經(jīng)濟(jì)發(fā)展模式。長(zhǎng)株潭地區(qū)粗放經(jīng)濟(jì)的發(fā)展模式已成為制約長(zhǎng)株潭經(jīng)濟(jì)和社會(huì)可持續(xù)發(fā)展的重要因素。大力發(fā)展綠色經(jīng)濟(jì),把經(jīng)濟(jì)活動(dòng)對(duì)自然環(huán)境的影響降低到盡可能小的程度已經(jīng)是勢(shì)所必然。綠色經(jīng)濟(jì)是一項(xiàng)系統(tǒng)工程,其啟動(dòng)和推廣離不開政府的支持,其中財(cái)稅政策是比較理想的政策手段。為此,必須充分發(fā)揮財(cái)稅政策的經(jīng)濟(jì)杠桿作用,積極完善有利于綠色經(jīng)濟(jì)發(fā)展的財(cái)稅政策。但是,目前長(zhǎng)株潭地區(qū)促進(jìn)綠色經(jīng)濟(jì)發(fā)展的財(cái)稅政策方面還遠(yuǎn)沒有形成完整的體系,不利于當(dāng)?shù)鼐G色經(jīng)濟(jì)的發(fā)展。因此,我們必須因地制宜,從地方政府的角度研究綠色經(jīng)濟(jì)財(cái)稅政策。 本文分為七個(gè)部分,第一部分為緒論,從研究背景、研究目的與意義、國(guó)內(nèi)外研究現(xiàn)狀以及研究?jī)?nèi)容和方法展開,并就國(guó)內(nèi)外理論文獻(xiàn)研究綜述。第二部分為相關(guān)概念與理論,首先從綠色經(jīng)濟(jì)的概念出發(fā)闡述了支持綠色經(jīng)濟(jì)發(fā)展的外部性理論、公共政策理論和企業(yè)個(gè)人理論等理論,對(duì)相關(guān)概念的內(nèi)涵進(jìn)行辨析,梳理文章的理論基礎(chǔ)。第三部分介紹長(zhǎng)株潭地區(qū)環(huán)境、經(jīng)濟(jì)概況,綠色經(jīng)濟(jì)的發(fā)展情況以及相關(guān)的財(cái)稅政策支持情況,為接下來的分析提供了客觀資料。第四部分從收集的資料以及統(tǒng)計(jì)調(diào)查結(jié)果入手,運(yùn)用定性分析和定量分析相結(jié)合,對(duì)長(zhǎng)株潭地區(qū)綠色經(jīng)濟(jì)發(fā)展存在的財(cái)稅政策方面的問題進(jìn)行了分析,并指出主要原因。第五部分分析了各國(guó)發(fā)展綠色經(jīng)濟(jì)所采取的財(cái)稅政策,包括廢物收費(fèi)政策、環(huán)境稅政策、押金抵押返還政策、生產(chǎn)者責(zé)任擴(kuò)大制度,總結(jié)各國(guó)發(fā)展綠色經(jīng)濟(jì)的經(jīng)驗(yàn),得出為長(zhǎng)株潭地區(qū)發(fā)展綠色經(jīng)濟(jì)的地方財(cái)稅政策的啟示。第六部分針對(duì)長(zhǎng)株潭地區(qū)發(fā)展綠色經(jīng)濟(jì)過程中出現(xiàn)的問題提出切合實(shí)際且行之有效地方性制度設(shè)計(jì)方案。第七部分為結(jié)論,在總結(jié)上訴研究的基礎(chǔ)上,確立了以財(cái)稅政策促進(jìn)長(zhǎng)株潭地區(qū)綠色經(jīng)濟(jì)發(fā)展的重要性和科學(xué)性的地位,并對(duì)后續(xù)研究進(jìn)行了展望。
[Abstract]:The environmental, ecological and green aspects of economic development have increasingly become the basic principles to be followed in the reform of finance and taxation in various countries in the world, taking into account such factors as the state of local natural resources, the uniqueness of the environment and the surrounding economic relations. In the process of developing the economy, we should not only proceed from the actual conditions faced by the development of the local green economy, but also take into account the fiscal and taxation policies implemented locally. What green economy advocates is an economic development model that is harmonious with the environment. The development mode of extensive economy in Chang-Zhuzhou-Xiangtan area has become an important factor restricting the sustainable development of Chang-Zhuzhou-Xiangtan economy and society. It is inevitable to reduce the impact of economic activities on the natural environment to the smallest possible extent. The green economy is a systematic project, and its initiation and promotion cannot be separated from the support of the government. The fiscal and taxation policy is the ideal policy means. Therefore, it is necessary to give full play to the economic leverage of the fiscal and taxation policy and actively improve the fiscal and taxation policy that is conducive to the development of the green economy. However, At present, the fiscal and taxation policies for promoting the development of green economy in Changsha-Zhuzhou-Xiangtan area are far from forming a complete system, which is not conducive to the development of the local green economy. Therefore, we must take measures according to local conditions. From the perspective of local governments to study the green economy fiscal and tax policy. This paper is divided into seven parts, the first part is the introduction, from the research background, research purpose and significance, domestic and foreign research status, as well as the research content and methods. The second part is related concepts and theories. Firstly, from the concept of green economy, this paper expounds the theories of externality, public policy theory and enterprise individual theory, which support the development of green economy. The third part introduces the environment of Changsha-Zhuzhou-Xiangtan area, the general situation of economy, the development of green economy and the support of fiscal and taxation policies. It provides objective data for the following analysis. Part 4th begins with the data collected and the results of the statistical investigation, and combines qualitative analysis with quantitative analysis. This paper analyzes the problems of fiscal and taxation policies in the development of green economy in Changsha-Zhuzhou-Xiangtan area, and points out the main reasons. 5th part analyzes the fiscal and taxation policies adopted by various countries in developing green economy, including waste charge policy and environmental tax policy. Deposit mortgage return policy, extended producer responsibility system, summing up the experiences of countries in developing a green economy, The enlightenment of local fiscal and taxation policy for the development of green economy in Changsha-Zhuzhou-Xiangtan area is obtained. 6th part puts forward practical and effective local system design scheme for the problems in the development of green economy in Chang-Zhuzhou-Xiangtan area. 7th is the conclusion, On the basis of summing up the research on appeal, this paper establishes the importance and scientific status of promoting the development of green economy in Chang-Zhuzhou-Xiangtan area by fiscal and taxation policies, and looks forward to the future research.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.0;F127;F205

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