本文選題：可持續(xù)發(fā)展 + 融入型環(huán)境稅收　； 參考：《長安大學》2016年碩士論文

【摘要】：自改革開放以來,隨著經濟的快速增長,我國工業(yè)化和城市化進程不斷加快,對各類資源的消耗急速增加,從而對我國大部分地區(qū)的環(huán)境、資源造成嚴重污染和破壞,影響了我國經濟持續(xù)、快速、健康發(fā)展的進程。早在2003年10月黨的十六屆三中全會上就已經明確提出了“堅持以人為本,樹立全面、協(xié)調、可持續(xù)的發(fā)展觀,促進經濟、社會和人的全面發(fā)展”,強調“按照統(tǒng)籌城鄉(xiāng)發(fā)展、統(tǒng)籌區(qū)域發(fā)展、統(tǒng)籌經濟社會發(fā)展、統(tǒng)籌人與自然和諧發(fā)展、統(tǒng)籌國內發(fā)展和對外開放的要求”來推進改革開放和發(fā)展。黨的十七大又一次強調了“深入貫徹科學發(fā)展觀”,“促進國民經濟又好又快發(fā)展”的可持續(xù)發(fā)展理念。黨的十八大上明確了科學發(fā)展觀是黨必須長期堅持的指導思想,并寫入黨章。我國是一個發(fā)展中國家,存在著經濟增長與環(huán)境保護之間的不可調和的矛盾。如何將兩者和諧的有機結合,實現可持續(xù)發(fā)展,將是我國面臨的一項重要發(fā)展戰(zhàn)略。因此,基于可持續(xù)發(fā)展對融入型環(huán)境稅收政策進行研究,對我國國民經濟的良好運行發(fā)展具有極重要的理論意義與現實意義。本文在可持續(xù)發(fā)展的理念下,發(fā)現我國融入型環(huán)境稅收政策存在征收范圍不合理,稅率設計不科學和計征方式不合理等問題,其原因在于我國現有的融入型環(huán)境稅收政策本身不合理,現有稅制不健全,缺乏相應的配套措施,本文通過借鑒國際發(fā)達國家融入型環(huán)境稅收的成功經驗,結合我國融入型環(huán)境稅收政策的實際國情,提出完善現有的融入型環(huán)境稅收政策,有步驟分階段的開征新稅種,完善相關配套措施等對策建議。
[Abstract]:Since the reform and opening up, with the rapid growth of the economy, the process of industrialization and urbanization in China has been speeding up, and the consumption of all kinds of resources has increased rapidly, thus causing serious pollution and destruction to the environment and resources in most areas of our country. It affects the process of sustained, rapid and healthy development of our country's economy. As early as October 2003, at the third Plenary session of the 16th CPC Central Committee, it was clearly stated that "adhere to the people-oriented, establish a comprehensive, coordinated and sustainable concept of development, and promote comprehensive economic, social and human development," emphasizing "overall urban and rural development as a whole." Regional development, economic and social development, harmonious development of man and nature, as well as the requirements of domestic development and opening to the outside world, "to promote reform and opening up and development." The 17th National Congress of the Communist Party of China once again emphasized the idea of "carrying out the concept of scientific development in depth" and "promoting the sound and rapid development of the national economy". The 18th Party Congress made clear that the scientific development concept is the guiding ideology that the party must adhere to for a long time, and write the constitution of the party. China is a developing country, there is an irreconcilable contradiction between economic growth and environmental protection. How to combine the two harmoniously and realize sustainable development will be an important development strategy for our country. Therefore, it is of great theoretical and practical significance to study the integrated environmental tax policy based on sustainable development, which is of great theoretical and practical significance to the good operation and development of our national economy. Under the concept of sustainable development, this paper finds that there are some problems such as unreasonable scope of collection, unscientific design of tax rate and unreasonable way of collecting tax in China's integrated environmental tax policy. The reason is that the existing integrated environmental tax policy itself is unreasonable, the existing tax system is not perfect, and the corresponding supporting measures are lacking. This paper draws lessons from the successful experience of the international developed countries in the integration of environmental taxation. Combined with the actual situation of China's integrated environmental tax policy, this paper puts forward some countermeasures and suggestions, such as perfecting the existing integrated environmental tax policy, introducing new taxes step by step, and perfecting relevant supporting measures.
【學位授予單位】：長安大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F205;F812.42

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