环境税法律制度研究

发布时间：2018-04-13 02:05

本文选题：环境税 + 环境税制　；参考：《福州大学》2005年硕士论文

【摘要】：关于环境税法律制度的研究,国外,尤其发达国家研究比较成熟,并且已经应用于实践很长时间,形成了比较完善的相关立法体系,如欧盟早在70、80年代就应用税收手段来解决环境问题;美国、荷兰也有许多成功的经验值得我国加以借鉴。而我国的环境税法律制度还比较薄弱,严格的说,中国并不存在纯粹法律意义上的环境税,只是在我国的税收中包含了一些与环境资源有关的税种(资源税),如矿产资源税、森林资源税等,但对改善环境的意义并不大。因此在我国构建比较完善的环境税收法律制度不仅有其必要性,而且也具有可行性。本文在介绍并借鉴西方主要发达国家和地区的环保税收法律制度的基础上结合中国环境的现状,着重提出了构建我国环境税收法律制度的设想,着重分析和探讨了我国环境税收的课税要素,税率以及税收的征管等相关问题,希望对我国环境税收制度的建立能有所贡献。
[Abstract]:With regard to the study of the legal system of environmental tax, the research abroad, especially in developed countries, has been mature and has been applied in practice for a long time, and has formed a relatively perfect relevant legislative system.For example, the European Union used tax measures to solve environmental problems as early as the 1970s and 1980s, and the United States and the Netherlands also have many successful experiences that our country can learn from.However, the legal system of environmental tax in China is still relatively weak. Strictly speaking, there is no purely legal environmental tax in China, but there are some taxes related to environmental resources (resources tax, such as mineral resources tax) in our tax collection.Forest resources tax, but the significance of improving the environment is not great.Therefore, it is not only necessary but also feasible to construct a perfect legal system of environmental taxation in our country.On the basis of introducing and drawing lessons from the legal system of environmental protection tax in major developed countries and regions in the west, this paper puts forward the idea of constructing the legal system of environmental tax revenue in China based on the current situation of environment in China.This paper emphatically analyzes and discusses the tax elements, tax rates and tax collection and management of environmental taxation in China, hoping to contribute to the establishment of environmental taxation system in China.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D912.2;D912.6

【参考文献】