本文選題：碳稅　切入點：環(huán)境稅制　出處：《中國海洋大學》2014年碩士論文　論文類型：學位論文

【摘要】：在哥本哈根世界氣候大會舉行之后，如何減少二氧化碳排放量、控制溫室氣體總量來應(yīng)對全球氣候變化已經(jīng)成為世界各國共同關(guān)注的焦點問題。改革開放以來我國經(jīng)濟高速發(fā)展，但其背景是巨大的化石能源依賴和消耗，目前，我國二氧化碳排放量已經(jīng)位居世界第一，隨著我國經(jīng)濟的快速發(fā)展，我國面臨著巨大的二氧化碳減排壓力。雖然我國在《京都議定書》中沒有被明確具體的節(jié)能減排數(shù)字，但鑒于整體經(jīng)濟發(fā)展?jié)摿薮�，且現(xiàn)在面臨經(jīng)濟進一步轉(zhuǎn)型升級，切實做好下一步節(jié)能減排工作已經(jīng)變得十分重要。隨著綜合國力的不斷提升，作為負責任的經(jīng)濟大國也需要承擔更多的國際義務(wù)。政府有必要通過積極的財稅政策，，促使排污對象減少對環(huán)境的進一步污染。時至今日，在環(huán)境污染已經(jīng)成為經(jīng)濟發(fā)展瓶頸的突出問題，且相關(guān)資源稅、消費稅、排污費等手段已經(jīng)無法彌補因能源消耗造成的環(huán)境外部負效應(yīng)，需要針對能源消費行為帶來的負外部性性設(shè)計專門的稅制，本文就針對我國開征碳稅的問題進行了相關(guān)研究。 本文共分為五個部分。第一部分為緒論，主要介紹了本文的研究背景、意義、碳稅的國內(nèi)外研究現(xiàn)狀。第二部分綜合闡述了碳稅的基本理論及碳稅的概念及內(nèi)涵。第三部分依據(jù)現(xiàn)實情況具體分析了我國開征碳稅的必要性及可行性，結(jié)合我國現(xiàn)有能源與資源稅財稅制度、相關(guān)環(huán)境排污費內(nèi)容、稅制改革方向等，對消費環(huán)節(jié)碳稅的要素設(shè)計進行深入研究，重點是結(jié)合具體的征收管理流程,進行機動車燃料消費環(huán)節(jié)、居民消費環(huán)節(jié)開征碳稅的可行性分析，并提出了我國開征碳稅面臨的問題。第四部分分別詳細地介紹了發(fā)達國家的碳稅經(jīng)驗，并從中得到相關(guān)啟示，為我國開征碳稅提供參考。第五部分對我國現(xiàn)行稅制中的“碳稅”部分進行了全面分析，并利用模型分析了開征碳稅會對我國產(chǎn)生的影響。第五部分從我國現(xiàn)實國情出發(fā)，在借鑒碳稅國際經(jīng)驗的基礎(chǔ)上，本著“正稅清費”的原則，在現(xiàn)有稅收征管法下提出了我國開征碳稅的目標、應(yīng)遵循的原則、相關(guān)要素設(shè)計及配套措施，構(gòu)建出符合我國發(fā)展和具有本國特色的碳稅制度。
[Abstract]:How to reduce carbon dioxide emissions after the World Climate Conference in Copenhagen, Controlling the total amount of greenhouse gases to cope with global climate change has become a common concern of all countries in the world. Since the reform and opening up, China's economy has developed at a high speed, but its background is the huge dependence and consumption of fossil energy. At present, China has already ranked first in the world in terms of carbon dioxide emissions. With the rapid development of China's economy, China is facing enormous pressure to reduce carbon dioxide emissions. Although China has not been specified in the Kyoto Protocol specific figures for energy conservation and emission reduction, However, in view of the enormous potential of the overall economic development and now facing further economic transformation and upgrading, it has become very important to effectively do a good job in energy saving and emission reduction in the next step. With the continuous improvement of the overall national strength, As a responsible economic power, it is also necessary to assume more international obligations. It is necessary for the government to adopt active fiscal and taxation policies to encourage polluters to reduce further pollution to the environment. Environmental pollution has become a prominent bottleneck of economic development, and related resources taxes, consumption taxes, sewage charges and other means can no longer compensate for the negative environmental effects caused by energy consumption. It is necessary to design a special tax system for negative externalities brought about by energy consumption behavior. This paper is divided into five parts. The first part is the introduction, mainly introduces the research background, significance, The second part expounds the basic theory of carbon tax and the concept and connotation of carbon tax. The third part analyzes the necessity and feasibility of carbon tax in China according to the actual situation. In combination with the existing energy and resource tax fiscal and taxation system, the contents of environmental pollution charges, the direction of tax reform and so on, this paper makes a deep study on the design of the elements of carbon tax in the consumption link, with the emphasis on combining with the specific collection and management process. This paper analyzes the feasibility of levying carbon tax in motor vehicle fuel consumption and resident consumption, and puts forward the problems that our country faces in levying carbon tax. Part 4th introduces the carbon tax experiences of developed countries in detail, and gets some enlightenment from them. Part 5th makes a comprehensive analysis of the "carbon tax" part of China's current tax system, and analyzes the impact of levying carbon tax on our country by using the model. Part 5th is based on the actual situation of our country. On the basis of drawing lessons from the international experience of carbon tax, based on the principle of "positive tax clearance fee", this paper puts forward the aim, principles, design of relevant elements and supporting measures of carbon tax levy in China under the existing tax collection and management law. To build a carbon tax system that conforms to the development of our country and has its own characteristics.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42

【參考文獻】

相關(guān)期刊論文 前9條

1 錢斌華;;基于長三角二省一市的碳稅開征模擬研究[J];財政研究;2011年06期

2 溫家寶;;政府工作報告——2013年3月5日在第十二屆全國人民代表大會第一次會議上[J];中華人民共和國全國人民代表大會常務(wù)委員會公報;2013年02期

3 賈康;王桂娟;;以稅制綠化和碳稅開啟新一輪中國環(huán)境稅制改革[J];開放導(dǎo)報;2011年04期

4 ;關(guān)于公布環(huán)境保護、節(jié)能節(jié)水項目企業(yè)所得稅優(yōu)惠目錄(試行)的通知[J];化學工業(yè);2010年Z1期

5 ;國務(wù)院關(guān)于實施成品油價格和稅費改革的通知[J];河南省人民政府公報;2009年02期

6 李永剛;;中國碳稅風險與碳稅設(shè)計[J];社會科學研究;2011年04期

7 陳斌;;碳稅對中國區(qū)域經(jīng)濟協(xié)調(diào)發(fā)展的影響與效應(yīng)[J];稅務(wù)研究;2010年07期

8 李郁芳;許妙玲;;碳稅設(shè)計與私家車碳排放問題研究[J];消費經(jīng)濟;2012年01期

9 蔡博峰;曹東;劉蘭翠;張戰(zhàn)勝;周穎;;中國道路交通二氧化碳排放研究[J];中國能源;2011年04期

本文編號：1573605