本文關(guān)鍵詞： 生態(tài)文明 綠色稅收體系 綠色稅收 綠色會計(jì)　出處：《中南林業(yè)科技大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國經(jīng)濟(jì)的持續(xù)高速增長,在為我國贏得巨大贊譽(yù)的同時(shí)也帶來了環(huán)境污染與資源浪費(fèi)的問題。要解決這個(gè)問題,政府可以綜合運(yùn)用經(jīng)濟(jì)手段、行政手段和法律手段來進(jìn)行調(diào)節(jié)。行政手段存在著權(quán)利尋租的弱點(diǎn),因此,經(jīng)濟(jì)與法律手段在環(huán)境管理中就顯得越發(fā)重要了。其中,經(jīng)濟(jì)手段主要包括稅收、價(jià)格等方式,而由于稅收具有的強(qiáng)制性、無償性和固定性的特點(diǎn)以及組織財(cái)政收入的職能,就決定了其在保護(hù)環(huán)境方面明顯優(yōu)于其他方式。20世紀(jì)70年代以來,西方國家逐步開始征收大氣污染稅、水稅、噪音稅、能源稅等綠色稅收來對環(huán)境問題進(jìn)行管理；進(jìn)入20世紀(jì)90年代,一些西方發(fā)達(dá)國家也隨之建立了相對完備的綠色稅收制度,而且綠色稅收在許多國家已經(jīng)成為環(huán)境管理中的主要手段。 與西方發(fā)達(dá)國家完善的綠色稅收體系相比,我國稅收的發(fā)展就顯得相對滯后。目前,現(xiàn)有的綠色稅收主要由資源稅、消費(fèi)稅、城鎮(zhèn)土地使用稅、耕地占用稅、城市建設(shè)維護(hù)稅、車船使用稅等少數(shù)幾個(gè)與環(huán)境相關(guān)的稅種,以及有關(guān)增值稅、所得稅等稅收優(yōu)惠構(gòu)成,尚未形成完整的綠色稅收體系,這也是學(xué)術(shù)界的專家學(xué)者一直在探討的問題。 本文對有關(guān)綠色稅收體系的理論與實(shí)踐問題進(jìn)行了綜合研究,探討了如何構(gòu)建與完善綠色稅收體系。本文采用理論分析法從綠色稅收理論基礎(chǔ)出發(fā),分析了當(dāng)前綠色稅收體系的實(shí)施情況以及存在的問題：一是稅收優(yōu)惠存在征管漏洞,二是稅率設(shè)計(jì)不盡合理,三是征稅范圍不夠全面,并在此基礎(chǔ)上提出了構(gòu)建綠色稅收體系的幾點(diǎn)建議：首先,建立專項(xiàng)資金,做到�？顚Ｓ�；其次,擴(kuò)大稅收優(yōu)惠范圍,鼓勵企業(yè)創(chuàng)新；最后,建立配套的會計(jì)處理方法。 同時(shí),從生產(chǎn)、流通、消費(fèi)、處置四個(gè)環(huán)節(jié)構(gòu)建起綠色稅收體系的框架,提出在原有稅種的基礎(chǔ)上,新增環(huán)境保護(hù)稅；采用比較分析法比較引入綠色稅收體系后對企業(yè)會計(jì)處理所帶來的變化、企業(yè)如何實(shí)現(xiàn)社會價(jià)值和企業(yè)價(jià)值的最大統(tǒng)一以及企業(yè)的上升空間；采用案例分析法從負(fù)外部效應(yīng)實(shí)例——冀中能源,對所建立的體系框架進(jìn)行了分析與驗(yàn)證,指出企業(yè)需要注意的問題,并從中獲得幾點(diǎn)啟示和進(jìn)一步優(yōu)化的方式。
[Abstract]:In recent years, the sustained and rapid economic growth in our country has not only won great praise for our country, but also brought about the problems of environmental pollution and waste of resources. To solve this problem, the government can make comprehensive use of economic means. Administrative means and legal means to regulate. Administrative means have the weakness of rent-seeking right. Therefore, economic and legal means have become more and more important in environmental management. Among them, economic means mainly include taxation, price, etc. And because of the mandatory, unpaid and fixed nature of taxation and the function of organizing financial revenue, tax revenue is obviously superior to other ways of protecting the environment since 70s of the 20th century. Western countries have gradually begun to impose green taxes such as air pollution tax, water tax, noise tax, energy tax and other green taxes to manage environmental problems. In 1990s, some western developed countries also established relatively complete green tax systems. And green tax has become the main means of environmental management in many countries. Compared with the perfect green tax system of the western developed countries, the development of our country's tax revenue is relatively lagging behind. At present, the existing green tax is mainly composed of resource tax, consumption tax, urban land use tax, cultivated land occupation tax, etc. A few taxes related to the environment, such as urban construction and maintenance taxes, vehicle and vessel use taxes, as well as tax preferences related to value-added tax and income tax, have not yet formed a complete green tax system. This is also the academic experts and scholars have been discussing the problem. This paper makes a comprehensive study on the theory and practice of the green tax system, and discusses how to construct and perfect the green tax system. This paper analyzes the implementation of the current green tax system and the existing problems: first, there are loopholes in the collection and management of tax preferences; second, the tax rate is not designed properly; third, the scope of taxation is not comprehensive enough. On the basis of this, several suggestions are put forward to construct the green tax system: first, to establish special funds to make special funds; secondly, to expand the scope of tax incentives to encourage enterprises to innovate; finally, to establish a supporting accounting treatment method. At the same time, from the production, circulation, consumption, disposal of four links to build the framework of green tax system, put forward on the basis of the original tax, new environmental protection tax; The comparative analysis method is used to compare the changes brought about by the introduction of green tax system to the accounting treatment of enterprises, how to realize the greatest unity of social value and enterprise value and the rising space of enterprises; By using the case analysis method, the paper analyzes and verifies the established system framework from the example of negative external effect-Jizhong energy, points out the problems that enterprises should pay attention to, and obtains some enlightenment and further optimization methods.
【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F275.2

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