大气污染防治的税收政策研究

发布时间：2018-03-22 18:43

本文选题：大气污染防治　切入点：绿色税制　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：自党的十八大以来,党中央和国务院一直将生态文明建设和生态环境保护放在更加重要的战略地位上。“十三五”规划提出创新、协调、绿色、开放、共享五大发展理念,其中作为五大发展理念之一的绿色发展是一种全新的发展理念,它要求我们将生态文明建设融入经济建设、政治建设、文化建设和社会建设的各方面及全过程。实施绿色发展战略是中国经济可持续发展和社会可持续发展的内在要求与必然选择,是人民对美好生活追求的重要体现。洁净的空气、良好的生态环境是每位公民的诉求,也是每个国家的责任和义务。而税收政策作为国家宏观经济调控的重要手段,具有经济调节的职能,是大气污染防治的主要对策之一,通过研究大气污染防治的税收政策有助于发展低碳经济、循环经济,有助于改善大气环境,从而实现我国十三五规划提出的“形成人与自然和谐发展的现代化建设新格局”的目标,以及实现全面建成小康社会的奋斗目标。本文共分为六章。第一章为绪论部分。首先阐述了本文研究的背景与意义。然后通过梳理国内外相关研究文献,提炼概括出与本文选题紧密相关的研究内容,进一步丰富了本文的研究理论和研究思路,进而提出了本文的研究方法、思路框架和创新与不足。第二章为理论分析部分。首先解释了大气污染防治和大气污染防治政策的含义,接着强调大气污染防治的重要性,然后引用公共物品理论、外部性理论、庇古税及“双重红利”理论等原理阐述了运用税收政策促进大气污染防治的必要性。第三章介绍了我国大气污染物的主要种类主要有五种,大气污染物排放的主要来源主要是工业排放、民用排放、交通排放和农业排放。第四章是我国大气污染防治相关税收政策的发展概况及问题。本章首先梳理了我国大气污染防治相关税收政策的现状,然后分析我国大气污染防治相关税收政策存在的问题,这些问题主要有相关税种有待完善、缺乏针对碳排放的征税、税收优惠措施缺乏系统性和相关配套政策不健全。第五章为国际经验借鉴部分。通过分析国外在大气污染防治中实施得比较成功的税收政策,为我国防治大气污染提供税收政策借鉴。第六章为政策建议部分。本章与第四部分的研究内容相对应,针对当前税收政策在促进大气污染防治中存在的一系列问题提出相应的改善建议,试图构建适应我国现实需求的大气污染防治的税收政策体系。
[Abstract]:Since the 18th National Congress of the Party, the Party Central Committee and the State Council have placed the construction of ecological civilization and the protection of the ecological environment in a more important strategic position. The 13th Five-Year Plan put forward the five major development concepts of innovation, coordination, green, openness and sharing. Among them, green development, as one of the five major development concepts, is a brand new development concept. It requires us to integrate the construction of ecological civilization into economic and political construction. The implementation of the green development strategy is the inherent requirement and inevitable choice of China's sustainable economic and social development, and is an important embodiment of the people's pursuit of a better life. Good ecological environment is the demand of every citizen, and it is also the responsibility and obligation of every country. As an important means of national macroeconomic regulation and control, tax policy has the function of economic regulation and is one of the main countermeasures for the prevention and control of air pollution. Tax policies for the prevention and control of air pollution contribute to the development of a low-carbon economy, a circular economy and the improvement of the atmospheric environment, In order to realize the goal of "forming a new pattern of modernization construction of harmonious development between man and nature", which was put forward in the 13th Five-Year Plan of our country, This paper is divided into six chapters. The first chapter is the introduction part. Firstly, the background and significance of this study are expounded. Then, by combing the relevant research literature at home and abroad, Abstract the research contents closely related to the topic of this paper, further enrich the research theory and research ideas of this paper, and then put forward the research methods of this paper. The second chapter explains the meaning of air pollution prevention and control policy, then emphasizes the importance of air pollution prevention and control, and then quotes the theory of public goods. The theory of externality, Pigou tax and the theory of "double dividend" explain the necessity of using tax policy to promote the prevention and control of air pollution. Chapter three introduces five main kinds of air pollutants in China. The main sources of emissions of atmospheric pollutants are mainly industrial emissions, civil emissions, The fourth chapter is the general situation and problems of China's air pollution prevention and control related tax policies. This chapter firstly combs the current situation of China's air pollution prevention and control related tax policies. Then it analyzes the problems existing in the tax policies related to the prevention and control of air pollution in China. These problems mainly include the need to improve the relevant taxes and the lack of a tax on carbon emissions. The fifth chapter is the part of international experience. Through the analysis of the successful tax policies implemented in the prevention and control of air pollution in foreign countries, The sixth chapter is the policy suggestion part. This chapter corresponds to the research content of the fourth part. In the light of a series of problems existing in the current tax policy in promoting the prevention and control of air pollution, this paper puts forward corresponding suggestions for improvement, and attempts to construct a tax policy system for the prevention and control of air pollution in accordance with the actual needs of our country.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：X51;F812.42

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