我国环境税制法律问题研究

发布时间：2018-03-27 05:17

本文选题：环境税　切入点：法律制度　出处：《中国石油大学》2011年硕士论文

【摘要】：环境税在协调经济发展和环境保护之间矛盾中所发挥的重要作用已经为各国所广泛认同,成为各国解决环境问题的重要手段。随着环境问题的恶化,在我国建立环境税成为必要。但是,我国至今尚未有真正意义上的环境税,仅仅存在一些与环境保护有关的税种和优惠政策等分散税收体系中,难以发挥环境税在保护环境方面的重要作用。因此完善环境税法律制度迫在眉睫。本文利用历史分析、理论分析、实际分析和比较研究等方法对环境税法律制度进行了研究,并为我国建立环境税法律制度提出了可行性建议。本文首先从环境税的一般理论着手,为环境税法律制度的研究奠定理论基础;其次,对环境税的功能和价值进行分析,论证其在中国建立的必要性所在;第三,对国外发达国家的环境税法律制度的发展和现状进行研究,总结其经验,以为我国建立环境税法律制度提供借鉴;第四,对我国环境税法律制度的现状进行探讨,总结我国环境税法律制度的问题所在;最后,从我国的基本国情出发,科学借鉴西方发达国家环境税先进经验的基础上,对我国完善环境税法律制度的基本思路和基本原则进行探讨,并为完善我国环境税法律制度提出具体的建议,以期能够为我国环境税的完善建言建策。
[Abstract]:The important role of environmental tax in coordinating the contradiction between economic development and environmental protection has been widely recognized by all countries as an important means to solve environmental problems. It is necessary to establish environmental tax in our country. However, there is no real environmental tax in our country so far. There are only some decentralized tax systems, such as taxes and preferential policies related to environmental protection. It is difficult to give full play to the important role of environmental tax in environmental protection. Therefore, it is urgent to perfect the legal system of environmental tax. This paper studies the legal system of environmental tax by means of historical analysis, theoretical analysis, practical analysis and comparative study. At the same time, some feasible suggestions are put forward for the establishment of the legal system of environmental tax in China. Firstly, this paper starts with the general theory of environmental tax and lays a theoretical foundation for the study of the legal system of environmental tax; secondly, it analyzes the function and value of environmental tax. Demonstrate the necessity of its establishment in China; third, study the development and current situation of the legal system of environmental tax in foreign developed countries, sum up its experience, and provide reference for establishing the legal system of environmental tax in China; fourth, This paper probes into the present situation of our country's environmental tax legal system, summarizes the problems of our country's environmental tax legal system, and finally, based on the basic conditions of our country, scientifically draws lessons from the advanced experience of western developed countries' environmental tax. This paper probes into the basic ideas and basic principles of perfecting the legal system of environmental tax in our country, and puts forward some concrete suggestions for perfecting the legal system of environmental tax in our country, in order to make suggestions and suggestions for the perfection of environmental tax in our country.
【学位授予单位】：中国石油大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.6;D922.22;F812.42

【引证文献】