内蒙古环保产业发展的财税政策研究

发布时间：2018-10-12 13:40

【摘要】：内蒙古资源型经济发展,由于粗放型经济发展方式带来的环境污染与破坏,面临着经济发展与生态保护的双重考验,适应经济发展的全球化以及转变经济发展方式的要求,如何寻求一条适合内蒙古的可持续发展之路意义重大。根据国家主体功能区的发展规划,内蒙古将要建成中国北方的清洁能源基地和北方重要的生态屏障区,这就要求内蒙古改变目前长期依赖资源和能源优势发展经济的情况,将经济发展回归到依靠科技进步和提高劳动者素质的轨道上去。环保产业发展不仅带动经济产值的增加,提高就业,还可有效保护环境,实现内蒙古经济又快又好的发展。通过大力发展环保产业,内蒙古可以从根本上改变经济增长方式,促进内蒙古资源型经济的长期持续健康发展。本文对内蒙古环保产业发展的财税政策研究可以分为以下几部分：第一部分,引言。该部分首先阐述了论文的写作背景和研究意义,并通过国内外研究综述,阐明了自己研究的主要内容、研究思路与研究方法以及论文的创新点。第二部分,支持财税政策介入环保产业发展的理论基础和政策依据。主要阐述了幼稚产业保护理论,可持续发展理论,国家“五位一体”的总体布局和内蒙古“8337”发展思路。第三部分,内蒙古环保产业发展的财税政策分析。首先,通过定性分析对内蒙古环保产业发展的收支政策、税费政策进行了对比分析；然后,通过实证分析对排污收费与环保产业发展之间的关系进行了相关性分析,得出一单位排污收费能引发三单位环保综合产品产值的结论。其次,通过分析内蒙古排污费征收额的年度数据,得出内蒙古排污收费征收额增长率逐渐降低,倘若继续降低势必会影响未来内蒙古环保产业发展的财政资金来源,内蒙古要发展环保产业需要探索排污“费改税”。再次,通过研究环保产业的财政支出手段、力度、效果等方面进行分析,探索财政支出政策的有效性。最后,总结得出内蒙古环保产业发展财税政策存在的主要问题。第四部分,环保产业发展财税政策的国际借鉴。研究分析了国外发达国家发展环保产业的财税政策经验,为国家和内蒙古环保产业发展的财税政策提供借鉴。第五部分,完善内蒙古环保产业财税政策的建议。为解决内蒙古环保产业发展的财税政策中存在的问题,提出建立环境税收体系促进环保产业发展、完善排污收费制度与探索排污费改税、完善环保转移支付制度、建立环保产业发展专项资金、结合产业发展生命周期理论设计财税政策组合等财政政策建议。
[Abstract]:The development of resource-based economy in Inner Mongolia, due to the environmental pollution and destruction brought by extensive economic development, is faced with the double test of economic development and ecological protection, which adapts to the globalization of economic development and changes the mode of economic development. How to find a suitable road for sustainable development in Inner Mongolia is of great significance. According to the development plan of the main functional areas of the state, Inner Mongolia will be built into a clean energy base in northern China and an important ecological barrier area in the north, which requires Inner Mongolia to change its current situation of relying on the advantages of resources and energy for the development of its economy for a long time. Economic development will return to rely on scientific and technological progress and improve the quality of the track to go. The development of environmental protection industry can not only promote the increase of economic output value, increase employment, but also effectively protect the environment and realize the rapid and good economic development of Inner Mongolia. By vigorously developing the environmental protection industry, Inner Mongolia can fundamentally change the mode of economic growth and promote the sustainable and healthy development of Inner Mongolia's resource-based economy for a long time. In this paper, the development of Inner Mongolia environmental protection industry can be divided into the following parts: the first part, introduction. This part first expounds the writing background and research significance of the thesis, and through the domestic and foreign research review, expounds the main content of their research, research ideas and research methods, as well as the innovation of the paper. The second part, supports the fiscal policy intervention environmental protection industry development theory foundation and the policy basis. This paper mainly expounds the theory of infant industry protection, the theory of sustainable development, the overall layout of national "five in one" and the development thought of "8337" in Inner Mongolia. The third part, Inner Mongolia environmental protection industry development finance and taxation policy analysis. First of all, through qualitative analysis to Inner Mongolia environmental protection industry development income and expenditure policy, tax policy has carried on the contrast analysis; then, through the demonstration analysis has carried on the correlation analysis to the sewage charge and the environmental protection industry development relations, It is concluded that one unit pollution charge can lead to the output value of three environmental protection products. Secondly, by analyzing the annual data on the amount of sewage charges collected in Inner Mongolia, we can draw a conclusion that the growth rate of sewage charges in Inner Mongolia is gradually decreasing. If it continues to decrease, it will inevitably affect the financial resources for the development of environmental protection industry in Inner Mongolia in the future. In order to develop environmental protection industry in Inner Mongolia, it is necessary to explore sewage pollution "fee into tax". Thirdly, by studying the fiscal expenditure means, intensity and effect of environmental protection industry, this paper explores the effectiveness of fiscal expenditure policy. Finally, the main problems of fiscal and taxation policy in Inner Mongolia environmental protection industry development are summarized. The fourth part, the international reference of the development of fiscal and taxation policy of environmental protection industry. This paper studies and analyzes the fiscal and taxation policy experience of developed countries in developing environmental protection industry, which provides reference for the development of environmental protection industry in China and Inner Mongolia. The fifth part, perfect Inner Mongolia environmental protection industry finance and tax policy suggestion. In order to solve the problems existing in the fiscal and taxation policies of the development of environmental protection industry in Inner Mongolia, it is proposed to establish an environmental taxation system to promote the development of the environmental protection industry, to perfect the system of sewage charge and to explore the system of changing pollution charges into taxes, and to perfect the system of environmental protection transfer payment. To establish special fund for the development of environmental protection industry and to design fiscal and tax policy combination based on the theory of industry development life cycle.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：X324;F812.0

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