可持续发展理念下对融入型环境税收政策的研究

发布时间：2018-05-25 19:33

本文选题：可持续发展 + 融入型环境税收　；参考：《长安大学》2016年硕士论文

【摘要】：自改革开放以来,随着经济的快速增长,我国工业化和城市化进程不断加快,对各类资源的消耗急速增加,从而对我国大部分地区的环境、资源造成严重污染和破坏,影响了我国经济持续、快速、健康发展的进程。早在2003年10月党的十六届三中全会上就已经明确提出了“坚持以人为本,树立全面、协调、可持续的发展观,促进经济、社会和人的全面发展”,强调“按照统筹城乡发展、统筹区域发展、统筹经济社会发展、统筹人与自然和谐发展、统筹国内发展和对外开放的要求”来推进改革开放和发展。党的十七大又一次强调了“深入贯彻科学发展观”,“促进国民经济又好又快发展”的可持续发展理念。党的十八大上明确了科学发展观是党必须长期坚持的指导思想,并写入党章。我国是一个发展中国家,存在着经济增长与环境保护之间的不可调和的矛盾。如何将两者和谐的有机结合,实现可持续发展,将是我国面临的一项重要发展战略。因此,基于可持续发展对融入型环境税收政策进行研究,对我国国民经济的良好运行发展具有极重要的理论意义与现实意义。本文在可持续发展的理念下,发现我国融入型环境税收政策存在征收范围不合理,税率设计不科学和计征方式不合理等问题,其原因在于我国现有的融入型环境税收政策本身不合理,现有税制不健全,缺乏相应的配套措施,本文通过借鉴国际发达国家融入型环境税收的成功经验,结合我国融入型环境税收政策的实际国情,提出完善现有的融入型环境税收政策,有步骤分阶段的开征新税种,完善相关配套措施等对策建议。
[Abstract]:Since the reform and opening up, with the rapid growth of the economy, the process of industrialization and urbanization in China has been speeding up, and the consumption of all kinds of resources has increased rapidly, thus causing serious pollution and destruction to the environment and resources in most areas of our country. It affects the process of sustained, rapid and healthy development of our country's economy. As early as October 2003, at the third Plenary session of the 16th CPC Central Committee, it was clearly stated that "adhere to the people-oriented, establish a comprehensive, coordinated and sustainable concept of development, and promote comprehensive economic, social and human development," emphasizing "overall urban and rural development as a whole." Regional development, economic and social development, harmonious development of man and nature, as well as the requirements of domestic development and opening to the outside world, "to promote reform and opening up and development." The 17th National Congress of the Communist Party of China once again emphasized the idea of "carrying out the concept of scientific development in depth" and "promoting the sound and rapid development of the national economy". The 18th Party Congress made clear that the scientific development concept is the guiding ideology that the party must adhere to for a long time, and write the constitution of the party. China is a developing country, there is an irreconcilable contradiction between economic growth and environmental protection. How to combine the two harmoniously and realize sustainable development will be an important development strategy for our country. Therefore, it is of great theoretical and practical significance to study the integrated environmental tax policy based on sustainable development, which is of great theoretical and practical significance to the good operation and development of our national economy. Under the concept of sustainable development, this paper finds that there are some problems such as unreasonable scope of collection, unscientific design of tax rate and unreasonable way of collecting tax in China's integrated environmental tax policy. The reason is that the existing integrated environmental tax policy itself is unreasonable, the existing tax system is not perfect, and the corresponding supporting measures are lacking. This paper draws lessons from the successful experience of the international developed countries in the integration of environmental taxation. Combined with the actual situation of China's integrated environmental tax policy, this paper puts forward some countermeasures and suggestions, such as perfecting the existing integrated environmental tax policy, introducing new taxes step by step, and perfecting relevant supporting measures.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F205;F812.42

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