本文選題：環(huán)境稅　切入點：雙重紅利　出處：《湘潭大學(xué)》2014年碩士論文

【摘要】：如今，臭氧層正在逐漸減少，全球變暖加劇，化學(xué)物品排放從未間斷，人類正面臨著一場共同的危機(jī)。環(huán)境問題發(fā)展到今天，已經(jīng)不再單純是一國一地的內(nèi)部事務(wù)或一國公害，而早己跨越了地域的限制，，滲透到地球生態(tài)系統(tǒng)的方方面面，成為世界村中每一個成員國所共同面對的難題。數(shù)據(jù)顯示，我國每年為環(huán)境污染所付出的代價已超過1萬億元人民幣。環(huán)境稅作為一種不同于傳統(tǒng)手段的宏觀調(diào)控措施，不僅可以引導(dǎo)人們提高環(huán)境保護(hù)的意識，減少對環(huán)境有損害的經(jīng)濟(jì)活動，還可以進(jìn)一步降低稅制的效率損失，從而間接增加社會福利，實現(xiàn)環(huán)境稅的“雙重紅利”效應(yīng)。因而，我國開征環(huán)境稅有其現(xiàn)實必要性。 然而，當(dāng)前在我國的環(huán)境稅研究中尚存在一些誤區(qū)，不少學(xué)者混淆了環(huán)境稅與傳統(tǒng)的財政收入型稅收的界限。應(yīng)當(dāng)明確的是，環(huán)境稅是一種宏觀調(diào)控型稅收，我國開征環(huán)境稅的目的是通過稅收對污染嚴(yán)重的生產(chǎn)經(jīng)營活動施加壓力，使其污染的外部成本內(nèi)部化，從而促進(jìn)企業(yè)的技術(shù)革新和產(chǎn)業(yè)結(jié)構(gòu)的合理調(diào)整，以實現(xiàn)環(huán)境保護(hù)的終極目的。環(huán)境稅作為一種宏觀調(diào)控型稅收，不應(yīng)當(dāng)具備增加財政收入的職能，政府也不應(yīng)當(dāng)成為環(huán)境稅收入的受益主體。 因而，環(huán)境稅的設(shè)計應(yīng)當(dāng)區(qū)別于傳統(tǒng)財政收入型稅收，而應(yīng)采用一種更為新型高效的機(jī)制，即同時設(shè)計環(huán)境稅的收入機(jī)制和環(huán)境稅的支出機(jī)制，從制度層面上保障環(huán)境稅收入能夠被切實用于環(huán)境保護(hù)領(lǐng)域，保障環(huán)境稅對市場主體的激勵作用能夠得到有效發(fā)揮，保障環(huán)境稅開征目的能夠得以最終實現(xiàn)。 環(huán)境稅的征收應(yīng)當(dāng)重視環(huán)境稅的激勵作用，將收入機(jī)制與支出機(jī)制在同一系統(tǒng)中運行，做到�？顚Ｓ�，才能在有效激勵企業(yè)實現(xiàn)碳減排和保護(hù)環(huán)境目的的同時降低環(huán)境稅開征可能導(dǎo)致的負(fù)面影響。
[Abstract]:Today, the ozone layer is gradually decreasing, global warming is increasing, chemical emissions have never stopped, and mankind is facing a common crisis. And has already crossed the geographical limit, permeated every aspect of the earth's ecosystem, become a common problem for every member of the world village. The data show that, The annual cost of environmental pollution in China has exceeded 1 trillion yuan. As a macro-control measure different from the traditional means, environmental tax can not only lead people to raise the awareness of environmental protection. Reducing the economic activities which are harmful to the environment can further reduce the efficiency loss of the tax system, thus indirectly increase the social welfare and realize the "double dividend" effect of the environmental tax. Therefore, it is necessary for our country to levy the environmental tax. However, there are still some misunderstandings in the study of environmental tax in our country at present. Many scholars have confused the boundary between environmental tax and traditional fiscal revenue tax. It should be made clear that environmental tax is a kind of macro-control tax. The purpose of levying environmental tax in our country is to exert pressure on the seriously polluted production and management activities through taxation, to internalize the external cost of pollution, and thus to promote the technological innovation of enterprises and the rational adjustment of industrial structure. In order to realize the ultimate goal of environmental protection, environmental tax, as a kind of macro-control tax, should not have the function of increasing fiscal revenue, nor should the government be the main beneficiary of environmental tax revenue. Therefore, the design of the environmental tax should be different from the traditional fiscal revenue tax, and a new and efficient mechanism should be adopted, that is, the income mechanism of the environment tax and the expenditure mechanism of the environment tax should be designed at the same time. From the system level, the revenue of environmental tax can be effectively used in the field of environmental protection, the incentive role of environmental tax to the main body of the market can be effectively brought into play, and the purpose of levying environmental tax can be finally realized. The collection of environmental tax should attach importance to the incentive role of environmental tax, and the income mechanism and the expenditure mechanism should be operated in the same system, so that special funds can be earmarked. In order to effectively encourage enterprises to achieve carbon emission reduction and environmental protection purposes while reducing the possible negative impact of environmental tax levy.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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