论应对气候变化的环境税新思路

发布时间：2018-03-29 12:13

本文选题：环境税　切入点：双重红利　出处：《湘潭大学》2014年硕士论文

【摘要】：如今，臭氧层正在逐渐减少，全球变暖加剧，化学物品排放从未间断，人类正面临着一场共同的危机。环境问题发展到今天，已经不再单纯是一国一地的内部事务或一国公害，而早己跨越了地域的限制，，渗透到地球生态系统的方方面面，成为世界村中每一个成员国所共同面对的难题。数据显示，我国每年为环境污染所付出的代价已超过1万亿元人民币。环境税作为一种不同于传统手段的宏观调控措施，不仅可以引导人们提高环境保护的意识，减少对环境有损害的经济活动，还可以进一步降低税制的效率损失，从而间接增加社会福利，实现环境税的“双重红利”效应。因而，我国开征环境税有其现实必要性。然而，当前在我国的环境税研究中尚存在一些误区，不少学者混淆了环境税与传统的财政收入型税收的界限。应当明确的是，环境税是一种宏观调控型税收，我国开征环境税的目的是通过税收对污染严重的生产经营活动施加压力，使其污染的外部成本内部化，从而促进企业的技术革新和产业结构的合理调整，以实现环境保护的终极目的。环境税作为一种宏观调控型税收，不应当具备增加财政收入的职能，政府也不应当成为环境税收入的受益主体。因而，环境税的设计应当区别于传统财政收入型税收，而应采用一种更为新型高效的机制，即同时设计环境税的收入机制和环境税的支出机制，从制度层面上保障环境税收入能够被切实用于环境保护领域，保障环境税对市场主体的激励作用能够得到有效发挥，保障环境税开征目的能够得以最终实现。环境税的征收应当重视环境税的激励作用，将收入机制与支出机制在同一系统中运行，做到专款专用，才能在有效激励企业实现碳减排和保护环境目的的同时降低环境税开征可能导致的负面影响。
[Abstract]:Today, the ozone layer is gradually decreasing, global warming is increasing, chemical emissions have never stopped, and mankind is facing a common crisis. And has already crossed the geographical limit, permeated every aspect of the earth's ecosystem, become a common problem for every member of the world village. The data show that, The annual cost of environmental pollution in China has exceeded 1 trillion yuan. As a macro-control measure different from the traditional means, environmental tax can not only lead people to raise the awareness of environmental protection. Reducing the economic activities which are harmful to the environment can further reduce the efficiency loss of the tax system, thus indirectly increase the social welfare and realize the "double dividend" effect of the environmental tax. Therefore, it is necessary for our country to levy the environmental tax. However, there are still some misunderstandings in the study of environmental tax in our country at present. Many scholars have confused the boundary between environmental tax and traditional fiscal revenue tax. It should be made clear that environmental tax is a kind of macro-control tax. The purpose of levying environmental tax in our country is to exert pressure on the seriously polluted production and management activities through taxation, to internalize the external cost of pollution, and thus to promote the technological innovation of enterprises and the rational adjustment of industrial structure. In order to realize the ultimate goal of environmental protection, environmental tax, as a kind of macro-control tax, should not have the function of increasing fiscal revenue, nor should the government be the main beneficiary of environmental tax revenue. Therefore, the design of the environmental tax should be different from the traditional fiscal revenue tax, and a new and efficient mechanism should be adopted, that is, the income mechanism of the environment tax and the expenditure mechanism of the environment tax should be designed at the same time. From the system level, the revenue of environmental tax can be effectively used in the field of environmental protection, the incentive role of environmental tax to the main body of the market can be effectively brought into play, and the purpose of levying environmental tax can be finally realized. The collection of environmental tax should attach importance to the incentive role of environmental tax, and the income mechanism and the expenditure mechanism should be operated in the same system, so that special funds can be earmarked. In order to effectively encourage enterprises to achieve carbon emission reduction and environmental protection purposes while reducing the possible negative impact of environmental tax levy.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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