我国环境税收法律制度构建研究

发布时间：2018-05-21 10:29

本文选题：环境税 + 征收　；参考：《西北大学》2015年硕士论文

【摘要】：法律法规具不可替代的优越性,其稳定,公开,使得所有相关的行为主体有一个明确的指引。同样在环境问题的综合治理上,使用环境税收立法征收并建立健全适合我国的环境税收法律制度的方式是最为有效的。在短期内设计适合我国国情同时科学合理可行的环境税收法律制度体系,最好的办法之一就是借鉴域外先行国家的环境税收法律制度体系。本文结合外部性理论、庇古税理论、公共产品理论等探讨了环境税征收的理论来源。研究了发达国家的环境税制度设计,为我国环境税收法律制度设计实施拓展思路。全文分为六个部分：第一部分绪论介绍了我国环境问题的现实情况,包括我国环境税收法律制度研究的背景、目的、意义,国内外环境税收法律制度研究综述,第二部分阐述了环境税的概念及相关基础理论。第三部分着重我国环境税收法律制度设计与开征环境税的可行性与必要性。第四部分主要对域外环境保护实践对我国建立适应自身的环境税收法律制度的启示与借鉴进行探讨。第五部分对我国环境税收法律制度设计方案中我国的环境税所应遵循的基本原则、环境税种类、税率、税收优惠、税收法律责任等要素进行了阐述。第六部分为结语对我国的环境税总目标提出建议。
[Abstract]:Laws and regulations have irreplaceable superiority, they are stable, open, and all relevant actors have a clear guide. Also in the comprehensive management of environmental problems, it is the most effective way to use environmental tax legislation to levy and establish and perfect the environmental taxation legal system suitable for our country. One of the best ways to design a scientific, reasonable and feasible legal system of environmental taxation in a short period of time is to draw lessons from the legal system of environmental taxation of the countries leading the way outside the country. Combined with externality theory, Pigou tax theory and public goods theory, this paper discusses the theoretical sources of environmental tax collection. This paper studies the design of environmental tax system in developed countries, and extends the thinking for the design and implementation of environmental tax law system in China. The paper is divided into six parts: the first part introduces the reality of environmental problems in China, including the background, purpose and significance of the study on the legal system of environmental taxation in China, as well as a summary of the research on the legal system of environmental taxation at home and abroad. The second part describes the concept of environmental tax and related basic theory. The third part focuses on the feasibility and necessity of designing and levying environmental tax. The fourth part mainly discusses the enlightenment and reference of the overseas environmental protection practice to the establishment of our own environmental taxation legal system. In the fifth part, the basic principles, categories, tax rates, tax preferences, tax liability and other factors of environmental tax should be followed in the design of our country's environmental taxation legal system. The sixth part is the conclusion of the general objectives of environmental tax recommendations.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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