促进长株潭地区绿色经济发展的财税政策研究

发布时间：2018-02-27 10:32

本文关键词： 长株潭绿色经济财税政策环境税　出处：《中南林业科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：经济发展的环境化、生态化、绿色化已日益成为当今世界各国财税改革需要遵循的基本原则,考虑到地方自然资源状况、环境独特性及周边的经济关系等因素,在发展经济的过程中,不仅要从本地绿色经济发展所面临的实际情况出发,还要考虑到当地所施行的财税政策。与传统经济不同,绿色经济倡导的是一种与环境和谐的经济发展模式。长株潭地区粗放经济的发展模式已成为制约长株潭经济和社会可持续发展的重要因素。大力发展绿色经济,把经济活动对自然环境的影响降低到尽可能小的程度已经是势所必然。绿色经济是一项系统工程,其启动和推广离不开政府的支持,其中财税政策是比较理想的政策手段。为此,必须充分发挥财税政策的经济杠杆作用,积极完善有利于绿色经济发展的财税政策。但是,目前长株潭地区促进绿色经济发展的财税政策方面还远没有形成完整的体系,不利于当地绿色经济的发展。因此,我们必须因地制宜,从地方政府的角度研究绿色经济财税政策。本文分为七个部分,第一部分为绪论,从研究背景、研究目的与意义、国内外研究现状以及研究内容和方法展开,并就国内外理论文献研究综述。第二部分为相关概念与理论,首先从绿色经济的概念出发阐述了支持绿色经济发展的外部性理论、公共政策理论和企业个人理论等理论,对相关概念的内涵进行辨析,梳理文章的理论基础。第三部分介绍长株潭地区环境、经济概况,绿色经济的发展情况以及相关的财税政策支持情况,为接下来的分析提供了客观资料。第四部分从收集的资料以及统计调查结果入手,运用定性分析和定量分析相结合,对长株潭地区绿色经济发展存在的财税政策方面的问题进行了分析,并指出主要原因。第五部分分析了各国发展绿色经济所采取的财税政策,包括废物收费政策、环境税政策、押金抵押返还政策、生产者责任扩大制度,总结各国发展绿色经济的经验,得出为长株潭地区发展绿色经济的地方财税政策的启示。第六部分针对长株潭地区发展绿色经济过程中出现的问题提出切合实际且行之有效地方性制度设计方案。第七部分为结论,在总结上诉研究的基础上,确立了以财税政策促进长株潭地区绿色经济发展的重要性和科学性的地位,并对后续研究进行了展望。
[Abstract]:The environmental, ecological and green aspects of economic development have increasingly become the basic principles to be followed in the reform of finance and taxation in various countries in the world, taking into account such factors as the state of local natural resources, the uniqueness of the environment and the surrounding economic relations. In the process of developing the economy, we should not only proceed from the actual conditions faced by the development of the local green economy, but also take into account the fiscal and taxation policies implemented locally. What green economy advocates is an economic development model that is harmonious with the environment. The development mode of extensive economy in Chang-Zhuzhou-Xiangtan area has become an important factor restricting the sustainable development of Chang-Zhuzhou-Xiangtan economy and society. It is inevitable to reduce the impact of economic activities on the natural environment to the smallest possible extent. The green economy is a systematic project, and its initiation and promotion cannot be separated from the support of the government. The fiscal and taxation policy is the ideal policy means. Therefore, it is necessary to give full play to the economic leverage of the fiscal and taxation policy and actively improve the fiscal and taxation policy that is conducive to the development of the green economy. However, At present, the fiscal and taxation policies for promoting the development of green economy in Changsha-Zhuzhou-Xiangtan area are far from forming a complete system, which is not conducive to the development of the local green economy. Therefore, we must take measures according to local conditions. From the perspective of local governments to study the green economy fiscal and tax policy. This paper is divided into seven parts, the first part is the introduction, from the research background, research purpose and significance, domestic and foreign research status, as well as the research content and methods. The second part is related concepts and theories. Firstly, from the concept of green economy, this paper expounds the theories of externality, public policy theory and enterprise individual theory, which support the development of green economy. The third part introduces the environment of Changsha-Zhuzhou-Xiangtan area, the general situation of economy, the development of green economy and the support of fiscal and taxation policies. It provides objective data for the following analysis. Part 4th begins with the data collected and the results of the statistical investigation, and combines qualitative analysis with quantitative analysis. This paper analyzes the problems of fiscal and taxation policies in the development of green economy in Changsha-Zhuzhou-Xiangtan area, and points out the main reasons. 5th part analyzes the fiscal and taxation policies adopted by various countries in developing green economy, including waste charge policy and environmental tax policy. Deposit mortgage return policy, extended producer responsibility system, summing up the experiences of countries in developing a green economy, The enlightenment of local fiscal and taxation policy for the development of green economy in Changsha-Zhuzhou-Xiangtan area is obtained. 6th part puts forward practical and effective local system design scheme for the problems in the development of green economy in Chang-Zhuzhou-Xiangtan area. 7th is the conclusion, On the basis of summing up the research on appeal, this paper establishes the importance and scientific status of promoting the development of green economy in Chang-Zhuzhou-Xiangtan area by fiscal and taxation policies, and looks forward to the future research.
【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.0;F127;F205

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