我国的水资源保护税收法律制度研究
发布时间：2018-11-24 14:28
【摘要】： 水资源问题己成为全人类在社会经济发展中面临的共同性问题。我国是一个正处于经济转型期的发展中国家,工业化进程加快的同时也伴随着水资源问题的日趋严重。水资源的恶化不但直接影响着我国人民的生存质量,而且制约着我国社会经济的可持续发展。因而,水资源保护就成为关系到国家发展与国计民生的一项重要内容。近几十年来,各国在水资源保护方面采取了行政、法律、经济、教育、技术等多种手段,在众多手段中,利用法律手段和经济手段的结合——税收法律制度来促进对水资源的保护,被国外实践证明是一种行之有效的方法。 长期以来,受传统资源价值观念的影响和计划经济的束缚,我国在水资源管理中忽视经济手段的运用,现行的排污收费制度与资源税制已不能适应我国资源和环境保护的要求。我国水资源无价、供水低价、水权不明晰等情况十分普遍,造成了水资源短缺与严重浪费,污染成灾,加重了水资源的危机,已经严重地影响经济社会的可持续发展。 水资源保护税制的完善有助于环境友好型、资源节约型社会的形成。作为一项重要的经济法律制度,研究其理论基础,分析国外先进的水资源保护税制的设计方法,总结各国水资源保护税制的设计经验,可以给我国水资源保护税收法律制度的设计提供原则、目标、实施路径的参考。 撰写本文旨在为我国实施可持续发展战略,有效的保护水资源,提高水资源的使用效率,推行水资源保护税制这一有效经济手段提供法律保障。希望通过对水资源保护税收法律制度加以研究介绍,将税收与水资源保护完美的结合;理清当下水资源税、费的混乱局面;完善现有的资源税;将排污收费制度进行有效的提升;通过立法对水资源保护税收制度进行合理的设计,以期达到理想的效果。 本文主要采用归纳与综合分析方法和比较分析法等方法,通过查阅大量国内外的相关资料,对相关概念和制度措施进行归纳和总结,比较发达国家和我国的水资源税费政策实施状况,以及比较收费和征税等手段的优劣得失,在此基础上进行整理消化,得出所需结论,制定最佳方案。 本文一改国内大多数学者从经济学角度对水资源税收制度的研究视角,从法律制度设计目的出发,系统的分析了有关水资源税费的相关概念、性质;深入讨论了水资源保护税开征的理论依据;与收费相比较,税收手段的优势所在;提出水资源保护税收法律制度建立的立法目的、立法原则、立法模式以及具体方案。
[Abstract]:The problem of water resources has become the common problem that all mankind faces in the social and economic development. China is a developing country in the economic transition period. The deterioration of water resources not only directly affects the quality of life of our people, but also restricts the sustainable development of our social economy. Therefore, water resources protection has become an important content of national development and national economy and people's livelihood. In recent decades, various countries have adopted administrative, legal, economic, educational, technological and other means in the field of water resources protection, among which, Using the combination of legal means and economic means-tax legal system to promote the protection of water resources has been proved to be an effective method in foreign practice. For a long time, under the influence of the traditional resource value concept and the restriction of planned economy, our country neglects the use of economic means in the management of water resources. The current pollution charge system and resource tax system can no longer meet the requirements of our country's resources and environment protection. The situation that water resources are priceless, water supply is low, water rights are not clear and so on is very common, which causes shortage and serious waste of water resources, pollutes into disasters, exacerbates the crisis of water resources, and has seriously affected the sustainable development of economy and society. The perfection of water resources protection tax system is helpful to the formation of environment-friendly and resource-conserving society. As an important economic and legal system, this paper studies its theoretical basis, analyzes the design methods of the advanced water resources protection tax system abroad, and summarizes the design experience of the water resources protection tax system in various countries. It can provide a reference for the design of the tax legal system of water resources protection in our country. The purpose of this paper is to provide legal guarantee for our country to carry out the strategy of sustainable development, to protect water resources effectively, to improve the efficiency of using water resources, and to carry out the effective economic means of protecting water resources tax system. The author hopes to introduce the legal system of water resources protection, perfect the combination of tax revenue and water resources protection, clear up the chaos of water resources tax and fee, perfect the existing resource tax; In order to achieve the ideal effect, the sewage charge system is promoted effectively, and the tax system of water resources protection is designed reasonably through legislation. This paper mainly adopts the methods of inductive and comprehensive analysis and comparative analysis, through consulting a large number of domestic and foreign relevant data, summarizes and summarizes the relevant concepts and institutional measures. This paper compares the implementation situation of water resources tax and fee policy in developed countries and China, and compares the advantages and disadvantages of the methods such as charging and taxing. On the basis of this, the author collates and digests the necessary conclusions and formulates the best scheme. In this paper, most domestic scholars from the perspective of economic research on the tax system of water resources, from the legal system design purposes, a systematic analysis of the related concept of water resources taxes and fees, the nature; This paper deeply discusses the theoretical basis of the introduction of water resources protection tax, the advantages of tax means compared with charges, and puts forward the legislative purposes, legislative principles, legislative models and specific schemes for the establishment of the tax revenue legal system of water resources protection.
【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22;D922.66
本文编号：2354074
[Abstract]:The problem of water resources has become the common problem that all mankind faces in the social and economic development. China is a developing country in the economic transition period. The deterioration of water resources not only directly affects the quality of life of our people, but also restricts the sustainable development of our social economy. Therefore, water resources protection has become an important content of national development and national economy and people's livelihood. In recent decades, various countries have adopted administrative, legal, economic, educational, technological and other means in the field of water resources protection, among which, Using the combination of legal means and economic means-tax legal system to promote the protection of water resources has been proved to be an effective method in foreign practice. For a long time, under the influence of the traditional resource value concept and the restriction of planned economy, our country neglects the use of economic means in the management of water resources. The current pollution charge system and resource tax system can no longer meet the requirements of our country's resources and environment protection. The situation that water resources are priceless, water supply is low, water rights are not clear and so on is very common, which causes shortage and serious waste of water resources, pollutes into disasters, exacerbates the crisis of water resources, and has seriously affected the sustainable development of economy and society. The perfection of water resources protection tax system is helpful to the formation of environment-friendly and resource-conserving society. As an important economic and legal system, this paper studies its theoretical basis, analyzes the design methods of the advanced water resources protection tax system abroad, and summarizes the design experience of the water resources protection tax system in various countries. It can provide a reference for the design of the tax legal system of water resources protection in our country. The purpose of this paper is to provide legal guarantee for our country to carry out the strategy of sustainable development, to protect water resources effectively, to improve the efficiency of using water resources, and to carry out the effective economic means of protecting water resources tax system. The author hopes to introduce the legal system of water resources protection, perfect the combination of tax revenue and water resources protection, clear up the chaos of water resources tax and fee, perfect the existing resource tax; In order to achieve the ideal effect, the sewage charge system is promoted effectively, and the tax system of water resources protection is designed reasonably through legislation. This paper mainly adopts the methods of inductive and comprehensive analysis and comparative analysis, through consulting a large number of domestic and foreign relevant data, summarizes and summarizes the relevant concepts and institutional measures. This paper compares the implementation situation of water resources tax and fee policy in developed countries and China, and compares the advantages and disadvantages of the methods such as charging and taxing. On the basis of this, the author collates and digests the necessary conclusions and formulates the best scheme. In this paper, most domestic scholars from the perspective of economic research on the tax system of water resources, from the legal system design purposes, a systematic analysis of the related concept of water resources taxes and fees, the nature; This paper deeply discusses the theoretical basis of the introduction of water resources protection tax, the advantages of tax means compared with charges, and puts forward the legislative purposes, legislative principles, legislative models and specific schemes for the establishment of the tax revenue legal system of water resources protection.
【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22;D922.66
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