本文選題：循環(huán)經(jīng)濟 + 資源稅收��； 參考：《山西財經(jīng)大學》2013年碩士論文

【摘要】：隨著全球化的實現(xiàn)和社會經(jīng)濟的進步，人類社會和生態(tài)環(huán)境的矛盾也逐步加深，新的經(jīng)濟發(fā)展模式也越來越被人們認可和接受。循環(huán)經(jīng)濟是一種將資源高效、合理利用的可持續(xù)發(fā)展經(jīng)濟模式，，主要以清潔生產(chǎn)為手段來提高資源的利用效率。我國目前的資源稅收法律制度還不能夠完全滿足循環(huán)經(jīng)濟的發(fā)展要求。資源稅是促進循環(huán)經(jīng)濟發(fā)展的手段之一，它是我國稅收體系中一個相對較小的稅種，它的主要作用是調(diào)控市場經(jīng)濟，一方面通過貫徹國有資源的有償使用原則來促進資源的合理開發(fā)和使用，另一方面通過調(diào)節(jié)級差收入來給各個市場主體提供公平競爭的機會。資源稅是我國促進資源合理利用和環(huán)境保護的一種重要手段。然而，目前我國的資源稅收法律制度還有許多不完善的地方，很多問題有待解決，這嚴重的影響了我國資源稅的調(diào)控功能的發(fā)揮，那么如何對我國當前的資源稅收法律制度進行調(diào)節(jié)就顯得尤為重要。鑒于這些，本文立足于我國的國情并借鑒國外的成功經(jīng)驗，提出了適合我國的促進循環(huán)經(jīng)濟發(fā)展的資源稅收法律制度的建議。 本文分為五個部分來對資源稅收法律制度進行了分析并提出了完善建議。第一部分是引言，第二部分是循環(huán)經(jīng)濟與資源稅法律制度的關(guān)系，闡述了循環(huán)經(jīng)濟的涵義及理論基礎(chǔ)和資源稅法律制度的涵義及理論基礎(chǔ)，在該部分主要提出了資源稅收法律制度的概念，并對其內(nèi)涵作了具體分析。第三部分分析了我國循環(huán)經(jīng)濟發(fā)展對資源稅法律制度制約，我國的循環(huán)經(jīng)濟的實踐還在試驗和示范的初級階段，實踐的范圍比較小，深度較淺，質(zhì)量也比較低，征收范圍和計稅方式也存在諸多不合理；第四部分是對國外資源稅法律制度的分析以及對我國的借鑒，該部分介紹了國外主要國家的資源稅收法律制度；第五部分針對我國現(xiàn)行的資源稅收法律制度的不足，提出來具體的促進循環(huán)經(jīng)濟發(fā)展的資源稅法律制度的改革建議，資源稅收法律制度的完善需要堅持公平、效率、可持續(xù)發(fā)展的原則，并就如何解決我國資源稅收法律制度存在的問題提出資源稅收法律制度建設(shè)應當遵循的原則和應該采取的手段和方法等。
[Abstract]:With the realization of globalization and the progress of social economy, the contradiction between human society and ecological environment is gradually deepened, and the new economic development model is more and more recognized and accepted by people. Recycling economy is a kind of sustainable development economic model which can make efficient and rational use of resources. It mainly takes cleaner production as the means to improve the utilization efficiency of resources. The current legal system of resource taxation in China can not fully meet the development requirements of circular economy. Resource tax is one of the means to promote the development of circular economy. It is a relatively small tax in the tax system of our country. Its main function is to regulate the market economy. On the one hand, by implementing the principle of paid use of state-owned resources to promote the rational development and use of resources, on the other hand, by adjusting the differential income to provide fair competition opportunities for each market entity. Resource tax is an important means to promote the rational utilization of resources and environmental protection. However, at present, there are still many imperfections in the legal system of resource taxation in our country, and many problems need to be solved. This has seriously affected the exertion of the regulatory function of the resource tax in our country. So how to adjust the current legal system of resource taxation is particularly important. In view of these, this paper bases on the national conditions of our country and draws lessons from the successful experience of foreign countries, and puts forward some suggestions for promoting the development of circular economy by the legal system of resource taxation in our country. This article divides into five parts to carry on the analysis to the resources tax law system and proposed the consummation proposal. The first part is the introduction, the second part is the relationship between the circular economy and the legal system of resource tax, which expounds the meaning and the theoretical basis of the circular economy and the meaning and theoretical basis of the legal system of the resource tax. In this part, the concept of resource taxation legal system is put forward, and its connotation is analyzed concretely. The third part analyzes that the development of circular economy in our country restricts the legal system of resource tax. The practice of circular economy in our country is still in the primary stage of experiment and demonstration. The scope of practice is relatively small, the depth is relatively shallow, and the quality is relatively low. The fourth part is the analysis of the legal system of resource tax in foreign countries and the reference to our country, which introduces the legal system of resource tax in foreign countries. In the fifth part, aiming at the deficiency of our country's current legal system of resource tax, the author puts forward some specific suggestions for the reform of the legal system of resource tax, which can promote the development of circular economy. The perfection of the legal system of resource tax should insist on fairness and efficiency. The principle of sustainable development, and how to solve the problems existing in the legal system of resource taxation in China are put forward, and the principles, means and methods that should be followed in the construction of the legal system of resource taxation are put forward.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：D922.29;D922.22;F124.5

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