我国环境税：国际经验与制度构想

发布时间：2018-02-03 01:09

本文关键词： 环境税排污收费制度国际经验　出处：《安徽财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,伴随着我国经济的高速增长,资源衰竭、生态失衡、环境污染等问题的发生也越来越频繁,如何缓解严峻的环境形势是我国当前面临的一个重大课题。在众多的环境保护手段中,税收手段因其可以将外部成本内在化而受到越来越多的关注。20世纪70年代,一些发达国家开始对环境污染行为征收环境税,并取得了显著规制效果。目前,我国主要依靠排污收费制度对环境违法行为进行规制。但该制度在法律级次、征收程序、征收对象、征收标准等方面存在着不足,环境污染规制效果不甚理想。现行税制中与环保相关的税种,如资源税、消费税、车船税、城市维护建设税等,尽管在一定程度上起到了节约资源、减少废弃物排放的作用,但因其并非为保护环境而专门开征,绿色化程度不高,环保作用非常有限。鉴于此,为实现经济社会和谐发展、实现人与自然的和谐发展,我国有必要在借鉴国际社会在环境税收体系建设上的先进经验,积极构建符合我国国情的环境税收制度,实现经济与环境的可持续发展。本文分为五章：第一章是绪论部分,主要介绍了本文的写作背景、选题的理论和现实意义、国内外研究现状、研究方法、创新点及不足。第二章以外部性理论、公共物品理论、可持续发展理论等为理论基础探讨环境税规制环境污染行为的作用机理,系统阐述征收环境税的理论依据。第三章在介绍国际社会环境税基本做法的基础上,总结出可供我国借鉴的经验。第四章首先对我国目前实行的排污费制度、现行税制中与环境有关的税种进行了简单介绍,并对其不足进行归纳总结,由此得出我国开征环境税的必要性；其次,从国家政策、技术、改革契机等多方面论证我国现阶段开征环境税的可行性。第五章,在综合考虑我国经济发展水平、征管水平、污染检测技术等因素后提出构建我国环境税制度的思路、原则、税制要素构想及配套改革措施。
[Abstract]:Since the reform and opening up, along with the rapid economic growth, resource exhaustion, ecological imbalance, environmental pollution and other problems are also more and more frequent. How to alleviate the severe environmental situation is a major issue facing our country at present. In 70s, some developed countries began to levy environmental tax on the behavior of environmental pollution because of their internalization of external costs. At present, our country mainly relies on the pollution charge system to regulate the environmental illegal behavior, but this system is in the legal level, the collection procedure, the collection object. The current tax system is related to environmental protection, such as resource tax, consumption tax, vehicle tax, city maintenance and construction tax. Although to some extent has played the role of saving resources, reducing waste emissions, but because it is not specifically for the protection of the environment, green degree is not high, environmental protection role is very limited. In order to realize the harmonious development of economy and society and the harmonious development of man and nature, it is necessary for our country to draw lessons from the advanced experience of the international community in the construction of environmental tax system and to actively construct an environmental tax system in accordance with the national conditions of our country. To realize the sustainable development of economy and environment. This paper is divided into five chapters: the first chapter is the introduction, mainly introduces the writing background of this paper, the theoretical and practical significance of the topic, domestic and foreign research status, research methods. The second chapter discusses the mechanism of environmental tax regulation on the basis of externality theory, public goods theory, sustainable development theory and so on. The third chapter introduces the basic practices of international social environmental tax, and summarizes the experience that can be used for reference in our country. Chapter 4th, first of all, carries out the pollution discharge fee system to our country. This paper briefly introduces the kinds of taxes related to the environment in the current tax system, and sums up their shortcomings, and concludes the necessity of levying environmental tax in our country. Secondly, from the state policy, technology, reform opportunities and other aspects to demonstrate the feasibility of levying environmental tax at this stage. Chapter 5th, in the comprehensive consideration of the level of economic development in China, levy and management level. After some factors, such as pollution detection technology, this paper puts forward the ideas, principles, tax system elements and corresponding reform measures of environmental tax system in China.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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