我國(guó)二氧化硫稅制度設(shè)計(jì)研究
發(fā)布時(shí)間：2018-07-31 07:05
【摘要】：人類通過改造世界來滿足自己的物質(zhì)需求。盡管人類的物質(zhì)生活水平在不斷的提高，但同時(shí)由于人類的濫砍濫伐森林、亂排“工業(yè)三廢”、過度開發(fā)自然資源等行為致使全球?qū)⒚媾R資源枯竭、全球變暖、酸雨增多、霧霾頻發(fā)等環(huán)境問題。尤其環(huán)境污染問題嚴(yán)重影響了經(jīng)濟(jì)可持續(xù)發(fā)展，同時(shí)也影響了人們的生活質(zhì)量和身體健康。隨著環(huán)境污染問題越來越突顯，人類的環(huán)保意識(shí)開始逐漸增強(qiáng)，提出了綠色、循環(huán)、無碳經(jīng)濟(jì)、綠色財(cái)稅政策、可持續(xù)發(fā)展等概念。各國(guó)政府也采取各種節(jié)能減排措施來控制環(huán)境污染。例如美國(guó)、法國(guó)、挪威、瑞典等國(guó)家通過開征二氧化硫稅來控制二氧化硫的排放，緩解環(huán)境污染問題。 我國(guó)是煤炭和石油生產(chǎn)和消費(fèi)大國(guó)，同時(shí)也是二氧化硫排放量最大的國(guó)家。二氧化硫的大量排放致使我國(guó)多地酸雨頻繁發(fā)生，嚴(yán)重危害了人們的身體健康、生活質(zhì)量，同時(shí)也影響了農(nóng)作物的生長(zhǎng)。雖然我國(guó)也采取了一些二氧化硫減排措施（如排污費(fèi)制度），但由于其本身也存在著種種缺陷，減排效果不太明顯。 排污收費(fèi)制度法律層次低、征收范圍窄、征收標(biāo)準(zhǔn)低、排污費(fèi)收支缺乏公正透明性。此外，雖然我國(guó)現(xiàn)行的資源稅、消費(fèi)稅等稅種會(huì)對(duì)一些污染產(chǎn)品征稅，體現(xiàn)了二氧化硫減排的性質(zhì)。但是畢竟不是專門解決環(huán)境問題的稅種，其目的不是為了實(shí)現(xiàn)二氧化硫的減排，對(duì)控制二氧化硫污染作用十分有限。稅收手段較排污費(fèi)制度具有法律層次高，征收標(biāo)準(zhǔn)高、稅款收支公正透明等優(yōu)點(diǎn)。開征二氧化硫稅不僅可以控制環(huán)境污染，還可以推進(jìn)我國(guó)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級(jí)和促進(jìn)新能源、環(huán)保技術(shù)的開發(fā)，有利于經(jīng)濟(jì)持續(xù)穩(wěn)定的發(fā)展，符合科學(xué)發(fā)展觀的要求。而目前我國(guó)缺乏專門針對(duì)環(huán)境污染的環(huán)境稅。因此研究開征二氧化硫稅，以稅收手段來控制和改善環(huán)境污染問題是當(dāng)前重要課題。 本文基于以上背景并立足于國(guó)內(nèi)外研究現(xiàn)狀，采用文獻(xiàn)綜述法，搜集、歸納整理了相關(guān)中外文獻(xiàn)。采用比較分析法，總結(jié)了國(guó)外開征二氧化硫稅的可借鑒經(jīng)驗(yàn)。本文還分析了現(xiàn)行排污費(fèi)存在的問題和現(xiàn)行稅制的不足，突出了開征二氧化硫稅的優(yōu)越性和現(xiàn)實(shí)意義。我國(guó)征收二氧化硫稅不僅有政府政策支持，而且有公共物品理論、庇古稅理論、外部性理論、雙重紅利理論等理論支撐，又有排污費(fèi)制度積累的二氧化硫排放量的測(cè)量經(jīng)驗(yàn)。因此，現(xiàn)在已具備了開征二氧化硫稅的條件。 目前，我國(guó)對(duì)二氧化硫稅制的研究還處于初級(jí)階段。因此，，本文在結(jié)合國(guó)外經(jīng)驗(yàn)和我國(guó)實(shí)際的基礎(chǔ)上，明確了二氧化硫稅制設(shè)計(jì)的目的、原則，并在具體稅制要素及相關(guān)配套措施方面提出了我國(guó)開征二氧化硫稅的政策構(gòu)想和建議。 總之，為解決環(huán)境污染問題，我國(guó)應(yīng)當(dāng)開征二氧化硫稅。在二氧化硫稅制設(shè)計(jì)上要具體合理、具有可操作性，要充分考慮我國(guó)實(shí)際，注重相關(guān)配套措施。
[Abstract]:Human beings meet their material needs by transforming the world. Although the material standard of living of human beings is constantly improving, but at the same time, due to human actions such as deforestation, indiscriminate disposal of "three wastes of industry" and over-exploitation of natural resources, the world will face depletion of resources, global warming, and increasing acid rain. Haze frequency and other environmental problems. In particular, environmental pollution has seriously affected the sustainable development of the economy, but also affected the quality of life and health of people. With the problem of environmental pollution becoming more and more prominent, the consciousness of environmental protection began to strengthen gradually. The concepts of green, recycling, carbon free economy, green finance and tax policy, sustainable development and so on have been put forward. Governments also take a variety of energy-saving measures to control environmental pollution. For example, the United States, France, Norway, Sweden and other countries through the introduction of sulfur dioxide taxes to control sulfur dioxide emissions, to alleviate environmental pollution. China is a big producer and consumer of coal and oil, and the largest emission of sulfur dioxide. A large amount of sulfur dioxide emissions cause frequent occurrence of acid rain in many places in China, which seriously endanger people's health, quality of life, and also affect the growth of crops. Although China has also adopted some measures to reduce the emission of sulfur dioxide (such as sewage charge system), because of its own defects, the effect of emission reduction is not obvious. The legal level of sewage charge system is low, the scope of collection is narrow, the standard of collection is low, and the revenue and expenditure of sewage fee is lack of fairness and transparency. In addition, although the current resources tax, consumption tax and other taxes will tax some polluting products, which reflects the nature of sulfur dioxide emission reduction. But after all, it is not a special tax to solve the environmental problem, its purpose is not to achieve the emission reduction of sulfur dioxide, so it has a very limited effect on the control of sulfur dioxide pollution. The tax method has the advantages of higher legal level, higher collection standard and fair and transparent tax revenue and expenditure than the sewage charge system. The introduction of sulfur dioxide tax can not only control environmental pollution, but also promote the optimization and upgrading of China's industrial structure and promote the development of new energy and environmental protection technologies, which is conducive to the sustained and stable development of the economy and conforms to the requirements of the scientific development view. But at present our country lacks the environment tax which specially aims at the environment pollution. Therefore, it is an important issue to study the introduction of sulfur dioxide tax and to control and improve the environmental pollution by means of tax. Based on the above background and the current research situation at home and abroad, the literature review method is used to collect and summarize the relevant Chinese and foreign literature. By using comparative analysis method, the experience of collecting sulfur dioxide tax abroad is summarized. This paper also analyzes the problems existing in the current sewage charges and the shortcomings of the current tax system, and highlights the advantages and practical significance of levying the sulfur dioxide tax. The collection of sulfur dioxide tax in China is supported not only by government policy, but also by public goods theory, Pigou tax theory, externality theory, double dividend theory and so on. As a result, conditions are now in place for a sulphur dioxide tax. At present, the study of sulfur dioxide tax system in China is still in the primary stage. Therefore, based on the experience of foreign countries and the reality of our country, the purpose and principle of the design of sulfur dioxide tax system are clarified in this paper. In the aspects of specific tax system elements and related supporting measures, the policy ideas and suggestions on the introduction of sulfur dioxide tax in China are put forward. In short, in order to solve the problem of environmental pollution, China should levy sulfur dioxide tax. The design of sulfur dioxide tax system should be concrete and reasonable, and it should be operable, fully consider the reality of our country and pay attention to the relevant supporting measures.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.42
本文編號(hào)：2154814
[Abstract]:Human beings meet their material needs by transforming the world. Although the material standard of living of human beings is constantly improving, but at the same time, due to human actions such as deforestation, indiscriminate disposal of "three wastes of industry" and over-exploitation of natural resources, the world will face depletion of resources, global warming, and increasing acid rain. Haze frequency and other environmental problems. In particular, environmental pollution has seriously affected the sustainable development of the economy, but also affected the quality of life and health of people. With the problem of environmental pollution becoming more and more prominent, the consciousness of environmental protection began to strengthen gradually. The concepts of green, recycling, carbon free economy, green finance and tax policy, sustainable development and so on have been put forward. Governments also take a variety of energy-saving measures to control environmental pollution. For example, the United States, France, Norway, Sweden and other countries through the introduction of sulfur dioxide taxes to control sulfur dioxide emissions, to alleviate environmental pollution. China is a big producer and consumer of coal and oil, and the largest emission of sulfur dioxide. A large amount of sulfur dioxide emissions cause frequent occurrence of acid rain in many places in China, which seriously endanger people's health, quality of life, and also affect the growth of crops. Although China has also adopted some measures to reduce the emission of sulfur dioxide (such as sewage charge system), because of its own defects, the effect of emission reduction is not obvious. The legal level of sewage charge system is low, the scope of collection is narrow, the standard of collection is low, and the revenue and expenditure of sewage fee is lack of fairness and transparency. In addition, although the current resources tax, consumption tax and other taxes will tax some polluting products, which reflects the nature of sulfur dioxide emission reduction. But after all, it is not a special tax to solve the environmental problem, its purpose is not to achieve the emission reduction of sulfur dioxide, so it has a very limited effect on the control of sulfur dioxide pollution. The tax method has the advantages of higher legal level, higher collection standard and fair and transparent tax revenue and expenditure than the sewage charge system. The introduction of sulfur dioxide tax can not only control environmental pollution, but also promote the optimization and upgrading of China's industrial structure and promote the development of new energy and environmental protection technologies, which is conducive to the sustained and stable development of the economy and conforms to the requirements of the scientific development view. But at present our country lacks the environment tax which specially aims at the environment pollution. Therefore, it is an important issue to study the introduction of sulfur dioxide tax and to control and improve the environmental pollution by means of tax. Based on the above background and the current research situation at home and abroad, the literature review method is used to collect and summarize the relevant Chinese and foreign literature. By using comparative analysis method, the experience of collecting sulfur dioxide tax abroad is summarized. This paper also analyzes the problems existing in the current sewage charges and the shortcomings of the current tax system, and highlights the advantages and practical significance of levying the sulfur dioxide tax. The collection of sulfur dioxide tax in China is supported not only by government policy, but also by public goods theory, Pigou tax theory, externality theory, double dividend theory and so on. As a result, conditions are now in place for a sulphur dioxide tax. At present, the study of sulfur dioxide tax system in China is still in the primary stage. Therefore, based on the experience of foreign countries and the reality of our country, the purpose and principle of the design of sulfur dioxide tax system are clarified in this paper. In the aspects of specific tax system elements and related supporting measures, the policy ideas and suggestions on the introduction of sulfur dioxide tax in China are put forward. In short, in order to solve the problem of environmental pollution, China should levy sulfur dioxide tax. The design of sulfur dioxide tax system should be concrete and reasonable, and it should be operable, fully consider the reality of our country and pay attention to the relevant supporting measures.
【學(xué)位授予單位】：河北經(jīng)貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.42
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