论我国能源税法律制度之完善

发布时间：2018-08-13 16:47

【摘要】：自改革开放以来,我国的社会发生了翻天覆地的变化,人民生活水平得到了极大的提高。然而,伴随着经济的飞速发展,能源供需矛盾严重、能源消费结构不合理、能源利用率低下以及环境污染等却日益严重的制约着我国社会经济的进一步发展,如何解决我国的能源问题成为当下中国面临一个重大课题。而其中作为国家宏观调控的重要工具的税收,在节能降耗、保护环境方面发挥着无可替代的重要作用。国家通过能源税对能源的开发、利用、消费等环节进行征税,以此来实现能源合理利用以及保护生态环境。但目前我国能源税法律制度还存在一些问题,比如税收重叠、税制不合理等,这些都严重限制了能源税在节能环保方面发挥的作用,长此下去必然对我国整体的能源安全与生态环境造成极负面的影响,因此完善能源税法律制度,对于促进国家能源事业的健康发展具有重要的现实意义。围绕完善能源税法律制度这个问题,本文通过按以下思路进行分析研究:首先,提出问题。对选题目的、选题意义进行一个总体性概括。对我国能源税的理论基础进行讨论。明确了能源税的基本内涵,确定具体研究能源税的范围,对能源税存在的理论基础进行了必要性的阐述。其次,分析问题。对我国现行能源税法律制度进行分析,通过对现行能源税收政策进行分析,找出我国能源税制的不足,指出我国完善能源税法律制度的必要性与可行性;对其他国家能源税法律制度进行研究。通过对各国能源税制度与政策的比较,找出完善我国能源税法律制度的有效措施。最后,解决问题。提出完善我国能源税法律制度的具体建议,根据能源税基本理论,提出完善我国能源税法律制度的总体设想,有针对性的调整现行税制以及开征新税种。
[Abstract]:Since the reform and opening up, China's society has undergone tremendous changes, people's living standards have been greatly improved. However, with the rapid development of economy, the contradiction between energy supply and demand is serious, the structure of energy consumption is unreasonable, the energy utilization ratio is low and the environment pollution is increasingly serious, which restricts the further development of our country's social economy. How to solve China's energy problem has become a major issue facing China. As an important tool of national macro-control, tax plays an irreplaceable role in energy saving and environmental protection. In order to realize the rational use of energy and protect the ecological environment, the state taxes the development, utilization and consumption of energy through energy tax. However, at present, there are still some problems in China's energy tax legal system, such as the overlapping of taxes, the unreasonable tax system, and so on. All these have severely restricted the role of energy taxes in energy conservation and environmental protection. In the long run, this will inevitably have a negative impact on the overall energy security and ecological environment of our country. Therefore, it is of great practical significance to improve the legal system of energy tax to promote the healthy development of the national energy industry. According to the following ideas, this paper analyzes and studies the legal system of energy tax: first, put forward the problem. The purpose and significance of the topic are summarized in a general way. The theoretical basis of energy tax in China is discussed. This paper clarifies the basic connotation of energy tax, determines the scope of specific research on energy tax, and expounds the necessity of the theoretical basis of the existence of energy tax. Second, analyze the problem. This paper analyzes the current energy tax legal system of our country, through the analysis of the current energy tax policy, finds out the deficiency of our country's energy tax system, and points out the necessity and feasibility of perfecting our country's energy tax legal system. To study the legal system of energy tax in other countries. Through the comparison of energy tax system and policy in various countries, the effective measures to perfect the legal system of energy tax in China are found out. Finally, solve the problem. According to the basic theory of energy tax, this paper puts forward the general idea of perfecting the legal system of energy tax in our country, adjusts the current tax system and sets up new tax system according to the basic theory of energy tax.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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