关于环境税及征管问题的研究

发布时间：2018-02-26 18:24

本文关键词： 环境税排污费税制设计征管　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着全球环境的恶化，环境成为世界各国密切关注的重大问题。在我国，环境污染、资源浪费等问题也随着我国经济的高速发展日益突显，由几年前的沙尘暴，到现如今的雾霾天气，环境质量的变差已严重影响到人们的生活质量与健康。为有效控制并降低环境污染程度，我国已采取了多方面的措施。而在国家宏观调控方面，税收作为其重要工具之一，应在环境保护方面发挥它相应的作用。我国在十二五规划纲要中明确指出，要积极推进环境税费改革，选择防治任务繁重、技术标准成熟的税目开征环境保护税，逐步扩大征收范围，将建设资源节约型、环境友好型社会作为加快转变经济发展方式的重要着力点。这些将是推行环境税的一个良好契机。本文从国际、国内背景出发，在广泛查阅相关文献资料，整理相关数据的前提下，以公地悲剧理论、外部性理论、庇古税理论、科斯定理和税费关系理论为支撑，阐述开征环境税和排污费改税的必要性。在借鉴国外几个典型国家环境税及其征管的经验基础上，结合我国现状，，提出建立我国环境税体系的实施进程和具体思路。文章内容具体安排如下：一是根据国内外已有的理论成果，深入分析与环境税相关的理论，为构建我国环境税体系奠定理论基础。二是对我国现行与环境保护有关的税费政策进行分析，提出征收环境税的必要性。三是通过对国外几个典型国家环境税税收及其征管的经验借鉴，总结出可为我国使用的经验。四是通过环境税与排污费的对比，提出我国构建环境税体系的实施进程及未来在征管方面的难点。五是对环境税设计的具体思路。包括税制设计、征管构思和相关部门协调。
[Abstract]:With the deterioration of the global environment, the environment has become a major concern of all countries in the world. In China, environmental pollution, waste of resources and other problems have become increasingly prominent with the rapid economic development of our country, since the sandstorm a few years ago, By now, in haze weather, the deterioration of environmental quality has seriously affected the quality of life and health of people. In order to effectively control and reduce the degree of environmental pollution, China has taken various measures. As one of its important tools, tax should play a corresponding role in environmental protection. In the outline of the 12th Five-Year Plan, China clearly pointed out that we should actively promote the reform of environmental taxes and fees, and choose the heavy task of prevention and control. A tax on environmental protection is imposed on a tax item with mature technical standards, and the scope of collection is gradually expanded, and the construction of a resource-conserving type will be carried out. As an important point to speed up the transformation of economic development, the environment-friendly society will be a good opportunity for the implementation of environmental tax. Based on the international and domestic background, this paper is supported by tragedy of Commons theory, externality theory, Pigou tax theory, Coase theorem and tax relation theory. This paper expounds the necessity of levying environmental tax and changing pollution charge into tax. On the basis of drawing lessons from the experience of several typical countries in foreign countries and their collection and management, combined with the present situation of our country, This paper puts forward the implementation process and concrete ideas of establishing our country's environmental tax system. The content of the article is arranged as follows:. First, on the basis of the existing theoretical achievements at home and abroad, and by deeply analyzing the theories related to environmental tax, in order to lay a theoretical foundation for the construction of our country's environmental tax system, and second, to analyze the current tax and fee policies related to environmental protection in China. The necessity of levying environmental tax is put forward. Thirdly, by drawing lessons from the experience of several typical countries in foreign countries and their collection and management, the author sums up the experience that can be used for our country. Fourthly, through the comparison between environmental tax and sewage discharge fee, The paper puts forward the implementation process of constructing the environmental tax system in China and the difficulties in collecting and managing the environment tax system in the future. The fifth is the concrete thinking of the design of the environmental tax system, including the design of the tax system, the conception of collection and management and the coordination of the relevant departments.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F205

【引证文献】