基于绿色发展视角的消费税改革研究

发布时间：2019-05-10 05:17

【摘要】：长期以来世界各国经济发展迅速、人们生活水平不断提高,但是伴随着经济的的高速增长,环境污染、资源过度消耗等问题也层出不穷,这就使得人们把目光由单纯发展经济转移到人与自然、环境协调发展。在这一背景下,学术界展开了对绿色发展理论、可持续发展理论的讨论,追求绿色发展越来越成为各国经济发展的目标。我国在经济发展的同时环境问题尤其严重,面对如此严重的环境和资源问题,“十三五”规划将绿色发展写入发展纲要,且纲要中最具特色的发展理念之一就是绿色发展,最为显著的发展目标是绿发展目标。本文基于绿色发展的角度,在分析了消费税和绿色发展相关理论的基础上对我国消费税促进绿色发展的现状进行了分析,指出我国现行消费税制度存在的问题,进而借鉴国际消费税调整的经验,提出优化我国现行消费税制度的建议。文章共包括五个部分的内容,第一部分是导论,阐述了本文研究的背景及意义、国内外文献综述、本文的内容安排、创新点与不足之处。第二部分首先介绍了绿色经济的发展,对绿色发展有一个简单的概括,并且利用庇古税理论和“双重红利”理论分析征税对环境的影响。第三部分主要写了我国消费税的现行政策以及在促进绿色发展方面的调整,通过现行消费税的现状发现其存在以下几方面的问题:绿色税目较少、税率设计不合理,由于这两个方面问题的存在导致消费税促进绿色发展的功能没有充分发挥。本文第四部分和第五部分是核心内容,主要从征税范围和税率两个方面介绍了国外各国消费税在促进绿色发展功能方面的做法以及对我国消费税改革的借鉴。结合我国实际情况,消费税改革可以按照限制性原则、节约性原则、全面性原则进行。第五部分则从绿色发展的角度对消费税改革提出了具体建议,包括在税制要素方面的建议如征税范围、税率以及相关配套措施的健全。
[Abstract]:For a long time, the economies of all countries in the world have developed rapidly and people's living standards have been constantly improving, but with the rapid economic growth, environmental pollution, excessive consumption of resources and other problems have emerged in endlessly. This makes people's attention shift from simple development economy to human and nature, environment coordinated development. Under this background, the academic circles have launched the discussion on the green development theory and the sustainable development theory, and the pursuit of green development has become the goal of the economic development of all countries more and more. At the same time of economic development, the environmental problems in our country are particularly serious. In the face of such serious environmental and resource problems, the 13th five-year Plan includes green development in the outline of development, and one of the most characteristic development concepts in the outline is green development. The most significant development goal is the green development goal. Based on the point of view of green development, this paper analyzes the present situation of consumption tax promoting green development in China on the basis of analyzing the related theories of consumption tax and green development, and points out the problems existing in the current consumption tax system in China. Then, drawing lessons from the experience of international consumption tax adjustment, this paper puts forward some suggestions to optimize the current consumption tax system in China. The article consists of five parts. The first part is an introduction, which expounds the background and significance of this study, literature review at home and abroad, the content arrangement, innovation and shortcomings of this paper. The second part first introduces the development of green economy, has a simple summary of green development, and uses Pigou tax theory and "double dividend" theory to analyze the impact of taxation on the environment. The third part mainly writes about the current policy of consumption tax in our country and the adjustment in promoting green development. Through the present situation of consumption tax, it is found that there are the following problems: there are fewer green tax items, and the tax rate design is unreasonable. As a result of these two aspects of the existence of the consumption tax to promote green development function has not been fully played. The fourth part and the fifth part of this paper are the core contents, mainly from two aspects of tax scope and tax rate to introduce the foreign countries' consumption tax in promoting green development function and the reference to the consumption tax reform in our country. Combined with the actual situation of our country, the reform of consumption tax can be carried out according to the restrictive principle, the economizing principle and the comprehensive principle. The fifth part puts forward some concrete suggestions on the consumption tax reform from the perspective of green development, including the suggestions on the elements of the tax system, such as the scope of taxation, the tax rate and the improvement of related supporting measures.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F812.42

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