發(fā)布時(shí)間：2018-05-11 15:55

  本文選題：環(huán)保稅 + 稅權(quán)配置�。� 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：面對(duì)嚴(yán)峻突出的霧霾、污水等環(huán)境污染問題,人們對(duì)“APEC藍(lán)”、“閱兵藍(lán)”常態(tài)化滿懷期待。同反腐、社會(huì)公平、社會(huì)保障、收入分配等話題一道,環(huán)境治理也是老百姓最關(guān)心的問題。為了改善環(huán)境狀況、加快轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式,我國(guó)近年來出臺(tái)了一系列環(huán)保政策,環(huán)保稅是社會(huì)關(guān)注度較高的環(huán)境經(jīng)濟(jì)政策。環(huán)保稅具有杠桿調(diào)節(jié)功能,建立健全環(huán)保稅,不僅有利于明確個(gè)人、企業(yè)及政府的環(huán)境保護(hù)責(zé)任,還可以通過開征環(huán)保稅以最大限度地減少人環(huán)境破壞、推動(dòng)產(chǎn)業(yè)結(jié)構(gòu)轉(zhuǎn)型升級(jí)型并實(shí)現(xiàn)生態(tài)環(huán)境的改善。因此,環(huán)境稅的研究工作既具有理論意義又具有現(xiàn)實(shí)意義,理應(yīng)得到環(huán)保、稅收等各界的重視。我國(guó)環(huán)保稅法已于2016年通過立法,而環(huán)保稅法未對(duì)環(huán)保稅歸屬問題及稅收收入使用問題進(jìn)行明確規(guī)定,目前,也沒有其他法律法規(guī)予以規(guī)定。因此,中央與地方在爭(zhēng)取口后環(huán)保稅稅權(quán)尤其是征管權(quán)和收益分配權(quán)的配置中存在著利益博弈。本文在現(xiàn)實(shí)政策和科學(xué)數(shù)據(jù)的基礎(chǔ)上,對(duì)中央與地方環(huán)保稅稅權(quán)配置問題進(jìn)行分析,以博弈模型為分析工具,從理論上論證了環(huán)保稅的歸屬問題,得出相關(guān)結(jié)論:認(rèn)為在不違背上位法的條件下,中央應(yīng)下放地方部分環(huán)保稅立法權(quán);環(huán)保稅更適合作為地方稅,由地方進(jìn)行征收管理,將環(huán)保稅征管權(quán)全權(quán)交由地方:延續(xù)排污費(fèi)制度,環(huán)保稅收入應(yīng)�？顚Ｓ�,由地方執(zhí)行環(huán)保稅的稅收收益分配權(quán)。本文認(rèn)為這樣有利于協(xié)調(diào)中央與地方的利益關(guān)系,避免惡性競(jìng)爭(zhēng),實(shí)現(xiàn)共贏的局面。本文將文獻(xiàn)分析法、假設(shè)與推理相結(jié)合的方法運(yùn)用到分析中央與地方在環(huán)保稅稅權(quán)配置中的博弈關(guān)系,希望有益于加快完善我國(guó)環(huán)保稅制度及征管準(zhǔn)備工作,為日后環(huán)保稅擴(kuò)圍、改革提供有益的幫助。
[Abstract]:In the face of severe environmental pollution problems such as haze and sewage, people are looking forward to the normality of "APEC blue" and "parade blue". With anti-corruption, social equity, social security, income distribution and other topics, environmental governance is also the most concerned issues. In order to improve the environmental situation and accelerate the transformation of the mode of economic development, China has issued a series of environmental protection policies in recent years. Environmental protection tax has the function of leverage regulation. Establishing and perfecting environmental protection tax is not only helpful to clarify the responsibility of environmental protection of individuals, enterprises and governments, but also can minimize the damage to human environment by levying environmental tax. Promote the transformation and upgrading of industrial structure and achieve the improvement of ecological environment. Therefore, the research of environmental tax is of both theoretical and practical significance, and should be paid attention to by all walks of life, such as environmental protection and taxation. China's environmental tax law has passed legislation in 2016, and the environmental protection tax law has not clearly stipulated the issue of the attribution of environmental tax and the use of tax revenue. At present, there are no other laws and regulations to provide for it. Therefore, there is an interest game between the central government and the local government in the allocation of the right to tax, especially the right to collect and manage, and the right to distribute income. On the basis of realistic policy and scientific data, this paper analyzes the allocation of tax power between central and local environmental protection tax, and with the game model as an analysis tool, theoretically demonstrates the ownership of environmental protection tax. The conclusion is as follows: under the condition of not violating the upper law, the central government should devolve the legislative power of part of the local environmental protection tax, and the environmental tax is more suitable for the local tax, which should be collected and managed by the local government. The collection and management of environmental protection tax will be handed over to the local authorities: the system of sewage charges shall be extended, the revenue of environmental tax shall be earmarked for special use, and the distribution of tax revenue of environmental protection tax shall be carried out by the local authorities. This paper argues that this is conducive to coordinating the interests of central and local governments, avoiding vicious competition and realizing win-win situation. This paper applies the method of literature analysis, hypothesis and reasoning to analyze the game relationship between central and local governments in the allocation of environmental protection tax power, hoping that it will be helpful to accelerate the improvement of environmental tax system and the preparation for collection and management in China. For the future environmental tax expansion, reform to provide useful help.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F812.42

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