关于环境税立法的思考

发布时间：2018-03-09 09:07

本文选题：环境税　切入点：立法原则　出处：《华南理工大学》2011年硕士论文　论文类型：学位论文

【摘要】：自2003年以来,我国新一代领导集体陆续提出了科学发展观、建立和谐社会、发展循环经济的主张。胡锦涛在党的十七大报告中指出:“要完善有利于节约能源资源和保护生态环境的法律和和政策,加快形成可持续发展体制机制。”“深化财税、金融等体制改革,完善宏观调控体系。”“实行有利于科学发展的财税制度,建立健全资源有偿使用制度和生态环境补偿机制。”这足以表明环境税在新一轮财税体制改革中的地位和作用。因此,在我国环境税收立法刚刚起步、生态税法尚处于空缺状态的情况下,本文对环境税立法进行了思考,主要包括以下几个方面的内容: 本文第一部分论述了环境税立法的必要性和可行性。环境税立法是为解决日益严重的环境问题,应对新贸易保护主义并解决我国环保经费不足的现实情况下提出的,并且我国已经具备了开征环境税的政策性基础、经济学基础以及法学基础,本部分对这三个方面所包含的具体理论进行了重点阐述。本文第二部分阐述了我国环境税立法的现状及缺陷。列举了当前我国与环境保护有关的税种的几种类型,分析了其存在的立法缺陷,并进一步指出我国环境税立法存在课税要素不健全、税种缺失、排污收费制度不合理以及税收优惠政策不完善等问题。本文第三部分分析了国外环境税立法的概况及对我国的借鉴。本部分对比较典型的发达国家的环境税立法概况进行了介绍,通过对各国主要开征的环境税税中的分析,从中总结出立法的主要经验,在立法原则、税收种类、课税要素和说受优惠政策方面为我国的环境税立法提供借鉴。本文第四部分提出了对我国环境税立法的初步构想。环境税立法的构建需注意若干方面的问题,要立足国情,确定目标,重视立法程序和立法质量,本文在遵循环境税的基本原则、优化环境税的课税要素、改革现有排污收费制度、健全环境税税种以及完善环境税收优惠政策方面提出了环境税立法的初步构想,以期为我国的环境税收法律制度的完善提供一己之得。
[Abstract]:Since 2003, the new generation of leading collectives in our country have put forward the concept of scientific development one after another to build a harmonious society. Hu Jintao pointed out in the report of the 17th National Congress of the Communist Party of China: "We should improve laws and policies that are conducive to saving energy and resources and protecting the ecological environment, and speed up the formation of institutional mechanisms for sustainable development." To reform the financial system and improve the macro-control system. To implement a fiscal and taxation system that is conducive to scientific development, Establish and perfect the system of compensated use of resources and the mechanism of ecological environment compensation. "this is enough to show the position and role of environmental tax in the new round of fiscal and taxation system reform. Therefore, the legislation on environmental taxation in our country has just started," he said. Under the condition that the ecological tax law is still in a vacancy, this paper thinks about the legislation of environmental tax, which mainly includes the following aspects:. The first part of this paper discusses the necessity and feasibility of environmental tax legislation, which is put forward in order to solve the increasingly serious environmental problems, to deal with the new trade protectionism and to solve the shortage of environmental protection funds in our country. Moreover, our country already has the policy foundation, the economics foundation and the law foundation of levying the environment tax, this part has carried on the emphases elaboration to the concrete theory which these three aspects contain. The second part of this paper expounds the current situation and defects of environmental tax legislation in our country, enumerates several types of tax related to environmental protection in our country, and analyzes its existing legislative defects. Furthermore, it is pointed out that there are imperfect taxation elements and lack of tax categories in China's environmental tax legislation. The third part of this paper analyzes the general situation of the foreign environmental tax legislation and the reference to our country. This part is about the typical developed countries' environmental tax legislation. A brief introduction was made, Through the analysis of the main environmental tax tax collected by various countries, the author summarizes the main experience of legislation, and provides reference for our country's environmental tax legislation in the aspects of legislative principles, types of taxation, tax elements and preferential policies. In the 4th part of this paper, the author puts forward a preliminary conception on the legislation of environmental tax in China. The construction of the legislation of environmental tax should pay attention to several problems, which should be based on the national conditions, determine the goal, attach importance to the legislative procedure and the quality of legislation. Following the basic principles of environmental tax, optimizing the tax elements of environmental tax, reforming the existing pollution charge system, perfecting the tax category of environmental tax and perfecting the preferential policy of environmental tax, this paper puts forward the preliminary conception of the legislation of environmental tax. In order to improve the legal system of environmental taxation in China.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.22;D922.68;F812.42

【引证文献】