本文關(guān)鍵詞： 低碳經(jīng)濟(jì) 增值稅 消費(fèi)稅 資源　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來，我國(guó)經(jīng)濟(jì)持續(xù)高速的增長(zhǎng)，經(jīng)濟(jì)建設(shè)同樣取得了令世人矚目的成績(jī)，但高增長(zhǎng)的背后卻是以環(huán)境嚴(yán)峻惡化與資源過度消耗為代價(jià)的。目前，我國(guó)資源環(huán)境已經(jīng)影響到經(jīng)濟(jì)的正常運(yùn)行，客觀上就需要借助低碳經(jīng)濟(jì)模式來協(xié)調(diào)經(jīng)濟(jì)增長(zhǎng)與資源環(huán)境的關(guān)系。作為國(guó)家宏觀調(diào)控的有力措施之一，稅收制度應(yīng)充當(dāng)?shù)吞冀?jīng)濟(jì)發(fā)展的主導(dǎo)推動(dòng)力。 本文正是基于以上理念，在明確低碳經(jīng)濟(jì)發(fā)展與稅收制度關(guān)系的基礎(chǔ)上，進(jìn)一步研究了稅收制度對(duì)于低碳經(jīng)濟(jì)發(fā)展的作用及其影響，其中重點(diǎn)探討了稅收制度對(duì)于低碳經(jīng)濟(jì)負(fù)外部性的矯正作用，為分析我國(guó)低碳稅制現(xiàn)狀提供了理論依據(jù)；在具備相關(guān)稅收制度理論的情況下，本文同時(shí)采用實(shí)證分析與規(guī)范分析相結(jié)合的方法，，從稅收制度整體角度分析了我國(guó)目前低碳相關(guān)稅制設(shè)計(jì)的合理與不足之處，并在此基礎(chǔ)上深入探討了我國(guó)目前相關(guān)稅收制度中具體稅種對(duì)于低碳經(jīng)濟(jì)發(fā)展的阻礙，如：增值稅征稅范圍過窄、消費(fèi)稅稅率過低等問題；最后，本文將我國(guó)當(dāng)前低碳稅制的改進(jìn)方向于國(guó)外低碳稅收制度實(shí)踐經(jīng)驗(yàn)相結(jié)合，在借鑒國(guó)外經(jīng)驗(yàn)的同時(shí)充分考慮自身的實(shí)際狀況，最終提出了促進(jìn)我國(guó)低碳經(jīng)濟(jì)發(fā)展的稅收制度優(yōu)化建議。
[Abstract]:In recent years, with the sustained and rapid economic growth in China, economic construction has also made remarkable achievements, but the high growth is at the cost of severe deterioration of the environment and excessive consumption of resources. China's resource environment has affected the normal operation of the economy, objectively need to use low-carbon economic model to coordinate the relationship between economic growth and resources and environment, as one of the national macro-control measures. The tax system should serve as the leading driving force for the development of a low-carbon economy. This article is based on the above ideas, on the basis of the clear relationship between low-carbon economic development and tax system, further study the role of tax system in low-carbon economic development and its impact. It focuses on the correction of the negative externality of the low-carbon economy by the tax system, which provides a theoretical basis for the analysis of the current situation of the low-carbon tax system in China. In the case of relevant tax system theory, this paper adopts the combination of empirical analysis and normative analysis. From the overall point of view of the tax system, this paper analyzes the rationality and shortcomings of the design of low-carbon related tax system in China. On this basis, the author deeply discusses the obstacles to the development of low-carbon economy caused by specific taxes in China's current relevant tax system, such as: the scope of value-added tax is too narrow, the consumption tax rate is too low, and so on; Finally, this paper combines the improvement direction of China's current low-carbon tax system with the practical experience of foreign low-carbon tax system, and fully considers its own actual situation while learning from foreign experience. Finally, the paper puts forward the suggestions of optimizing the tax system to promote the development of low-carbon economy in China.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F812.42;F124.5

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