我国环境保护税构建的效应分析及政策建议

发布时间：2018-02-21 13:00

本文关键词： 环境保护税 OECD国家税收效应　出处：《云南财经大学》2015年硕士论文　论文类型：学位论文

【摘要】：环境保护是在现代社会面临的重要课题,同时也是自然、社会、经济、人口可持续发展的重要内容。环境保护是否行之有效,不仅关系到本代人的生存与发展,更与子孙后代的命运息息相关。因此,研究环境问题,探寻环境保护及解决环境问题的各种途径显得更加重要。近年来,很多国家都通过经济政策来促进环境保护,而环境保护税就是其中之一。税收是国家宏观调控的重要手段,通过税收对资源的再分配,不仅可以引导人们增强环境保护意识,而且能使知识和科技在环境保护中发挥更显著的作用。随着我国向市场经济体制的转型和可持续发展战略的确立,如何构建和利用税收来调节和促进经济、社会的可持续发展,已成为我国社会面临的重要问题,也是我们研究的一个重要课题。上世纪中后期,许多发达国家的发展受到环境问题的制约,他们利用税收政策来解决环境问题并受到了较好的效果。随着我国经济转型,进一步推进税制改革,通过开征环境保护税解决环境问题,是我国实现自然资源、经济和社会的协调发展,建设五位一体的美丽中国的重要选择。在这样的经济社会发展前提下,本文先就当前环境保护税的研究理论进行了论述,介绍了我国现行的环境保护税费政策,并在公平、效率和环保等功能定位的视角下,比较环境保护税和其他环保手段,突出了环境保护税三大功能的优越性。并借鉴OECD国家环境保护税制的实践经验,在税制的设计和征管的方式等方面根据我国的具体国情来提出我国实施环境保护税的基本构思。最后通过对环境保护税的经济效应和其他效应的分析,进一步探析我国开征环境保护税的必要性。全文主要通过文献综述的理论分析法,借鉴国内外相关问题的经验、教训,思考我国环境保护税的设立方向为我国环境保护税的改革提供建议。
[Abstract]:Environmental protection is not only an important subject in modern society, but also an important content of the sustainable development of nature, society, economy and population. Whether environmental protection is effective or not is not only related to the survival and development of the present generation. It is even more closely related to the fate of future generations. Therefore, it is all the more important to study environmental problems, explore ways to protect them and solve them. In recent years, many countries have adopted economic policies to promote environmental protection. Tax on environmental protection is one of them. Tax is an important means of macro-control by the state. The redistribution of resources through taxation can not only lead people to enhance their awareness of environmental protection. Moreover, it can make knowledge and science and technology play a more prominent role in environmental protection. With the transition to market economy system and the establishment of sustainable development strategy in China, how to construct and utilize taxation to regulate and promote the sustainable development of economy and society, In 0th century, the development of many developed countries was restricted by environmental problems. They use tax policies to solve environmental problems and have received better results. With the transformation of our economy, the further promotion of tax reform and the solution of environmental problems through the collection of environmental protection taxes, it is the realization of natural resources in our country. The coordinated development of economy and society, and the important choice of building a beautiful and five-in-one China. On the premise of such economic and social development, this paper first discusses the current research theory of environmental protection tax. This paper introduces the current tax and fee policy of environmental protection in our country, and compares environmental protection tax with other environmental protection means under the angle of function orientation such as fairness, efficiency and environmental protection. The advantages of the three functions of environmental protection tax are highlighted, and the practical experience of OECD national environmental protection tax system is used for reference. In terms of the design of the tax system and the way of collection and management, according to the specific conditions of our country, this paper puts forward the basic conception of implementing the environmental protection tax in our country. Finally, through the analysis of the economic and other effects of the environmental protection tax, This paper analyzes the necessity of levying environmental protection tax in China. The full text is mainly based on the theoretical analysis of literature review, drawing lessons from domestic and foreign experiences on related issues. The establishment direction of environmental protection tax in China provides suggestions for the reform of environmental protection tax in China.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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