可持续发展视角下的我国能源税法律制度构建研究

发布时间：2018-01-26 22:15

本文关键词： 能源税法律制度可持续发展　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：环境问题的加剧和能源危机的来袭使可持续发展的理念不断深入人心。伴随着我国经济发展驶入快车道,能源储备早已不能满足急剧增长的能源需求,长远预测,能源缺口还将进一步加大。税收作为政府干预经济的重要手段,在促进能源节约、新能源开发和环境保护等方面都具有其他经济手段难以替代的优势。能源税法将能源税收上升到法律的层面,借由国家强制力保证其顺利实施,发挥着确认和保护能源税收法律关系的重要职责。但遗憾的是到目前为止,我国在能源税专门立法方面还是一片空白,并未建立起一套完整的能源税收法律体系。本研究将能源税法律制度构建的研究工作置于可持续发展的大背景下,系统梳理了国内外关于能源税的立法实践以及相关研究成果,力求通过分析和借鉴其他国家能源税的立法和实践经验,立足于我国的能源国情,继承现有能源税立法的成果,尝试探索一条促进社会、经济可持续发展的能源税收法律制度构建的新路径,明确提出了以专门能源税立法为主,完善现有税法为辅的法律制度构建设想。本研究主体共分为四个部分:第一部分为在可持续发展背景下的能源税法概述,阐释了能源税法的基本概念、能源税法与可持续发展的关系以及构建能源税法律制度的理论基础,强调我国进行能源税法律制度构建的必要性、紧迫性和合理性;第二部具体梳理了我国能源税法的现状,剖析我国能源相关税收立法面临的挑战;第三部分比较分析国外主要发达国家能源税法律制度,总结立法和实践经验。第四部分提出促进可持续发展的我国能源税法律制度建构的设想。
[Abstract]:With the aggravation of environmental problems and the attack of energy crisis, the concept of sustainable development has been deeply rooted in the hearts of the people. Along with the rapid development of our economy, energy reserves have been unable to meet the rapidly increasing energy demand. In the long run, the energy gap will be further enlarged. As an important means of government intervention in the economy, tax is promoting energy conservation. New energy development and environmental protection have the advantage that other economic means can not be replaced. Energy tax law rises energy tax to the level of law and guarantees its smooth implementation by national coercive force. Play an important role in recognizing and protecting the legal relationship of energy tax, but unfortunately, up to now, there is still a blank in the special legislation of energy tax in our country. There is not a complete set of energy tax legal system. This study puts the research work of energy tax legal system under the background of sustainable development. Systematically combing the domestic and foreign energy tax legislation practice and related research results, through the analysis and reference of other countries energy tax legislation and practical experience, based on the energy situation of our country. Inheriting the achievements of the existing energy tax legislation, this paper tries to explore a new way to build a legal system of energy taxation that promotes the sustainable development of society and economy, and clearly puts forward a special energy tax legislation. The main body of this study is divided into four parts: the first part is an overview of energy tax law in the context of sustainable development, explaining the basic concept of energy tax law. The relationship between the energy tax law and sustainable development and the theoretical basis of constructing the legal system of energy tax are emphasized, and the necessity, urgency and rationality of constructing the legal system of energy tax in China are emphasized. The second part analyzes the current situation of China's energy tax law and analyzes the challenges faced by China's energy-related tax legislation. The third part compares and analyzes the legal system of energy tax in foreign major developed countries, and summarizes the legislative and practical experience. Part 4th puts forward the idea of constructing the legal system of energy tax in China for promoting sustainable development.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.67;D922.22

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