促进循环经济的税收政策研究

发布时间：2018-04-25 07:10

本文选题：循环经济 + 税收优惠　；参考：《西南财经大学》2014年硕士论文

【摘要】：进入21世纪以来,随着世界经济的高速发展、人口的持续增加,资源匮乏、环境污染、气候变暖等问题越来越阻碍人类的生存发展,因此节约资源、保护环境、节能减排、发展循环经济已成为世界各国政府和社会公众关注的焦点。20世纪20年代初,英国著名福利经济学家庇古提出了政府可以利用税收手段调节环境污染行为,将外部效应内部化,开创了“生态税收.”思想的先河,随之在西方发达国家得到了广泛的发展和应用,许多国家建立了较为完善的绿色税收制度体系。在我国,自改革开放以来,经济社会取得了举世瞩目成就,经济增长持续保持在世界第一,2012年综合经济实力超越日本,成为世界第二大经济体。但在我国经济高速发展的同时,也付出了巨大的资源和环境代价,环境、生态、资源等面临着严峻的挑战。党的十八大报告明确提出,要大力运用财税、生态补偿等经济手段促进我国经济发展转型。目前,我国在循环经济税收的制定和实践上还很不健全,没有真正体现“绿色效应”,没有建立一个全面的、系统的关于循环经济的税收体系,这与日、德、美等发达国家较为完善的绿色税收体系相比还有很大的差距。因此,进一步优化我国现有税收体制,建立和完善循环经济税收体系尤为重要。本文旨在研究促进循环经济的税收政策。首先,是从循环经济基本理论出发,阐述循环经济的内涵和原则,模式和结构,循环经济与资源、污染的关系,分析并系统的探讨了税收政策施行的理论支撑。其次,在肯定我国在发展循环经济中施行的政策措施和税收政策的基础上,分析了我国在发展循环经济过程中在税收政策和税收优惠层面存在的问题。再次,探究其他发达国家在促进循环经济发展中所采取的税收激励政策,运用对比的方法,分类总结出国际先进经验以及对我国的借鉴。最后,结合目前我国国情,在满足“节约资源、治理污染、节能减排、发展生态经济”的多样目的下,提出构建我国循环经济税收体系的基本构想并针对原有税种做出了系统的设计和分析。同时,提出了开征新税种和优化循环经济税收征管机制、扩大鼓励性税收优惠政策等新的政策建议。本文主要以发展循环经济的税收政策为主要研究对象,研究了以下内容：第一部分是前言,总体介绍本文的写作背景、意义、方法、思路和国内外研究成果。首先,交待了本文的写作背景和研究意义,即随着我国经济的高速发展,传统经济增长模式下的高强度的资源消耗和环境污染,已超出其承载能力,我国经济的长期、可持续发展难以为继,因此,转变经济发展模式迫在眉睫。发展循环经济,构建循环经济税收体系已成为世界各国发展的必然趋势。它不仅在理论上有利于优化环境资源配置,提高资源环境利用,以及增加财政收入,筹集环境治理资金,还能够在现实意义上为构建符合我国国情的循环经济税收体系提出有参考价值的政策建议。其次,就国内外有关循环经济的发展历程,循环经济与税收政策方面的理论进行了系统文献综述。最后,提出了本文的主要研究内容和研究方法。第二部分为循环经济的理论基础和循环经济与税收之间的关系。首先,对循环经济的发展历程进行了详细的阐述,对循环经济内涵和外延,对循环经济发展模式和三大结构层面,循环经济与资源、污染的关系进行了定义和概括。其次,在阐述税收政策理论的基础上,对发展循环经济与加强税收扶持政策两者之间的关系进行了分析,为后文具体分析两者相互作用机制做铺垫。第三部分是分析我国现阶段发展循环经济的表现和出现的问题。首先,用表格数据的形式反映出近年来我国政府为发展循环经济做出的努力和成效。环境保护各项工作取得积极进展,主要污染物总量减排工作稳步推进,综合整治民生环境问题成效凸显,重点流域水污染治理工作进一步推行,企业公众环保意识不断加强等成效。其次,梳理当前我国发展循环经济的税收政策和税收优惠措施。最后,指出了我国在建立关于循环经济税收和税收优惠政策上存在的主要问题,一是在税收体系方面,缺少专门的旨在发展循环经济的资源环境税和碳税。二是在税收优惠方面,形式比较单一,主要集中在对资源综合利用和废旧物资回收方面,而对污染物排放、环境保护的方面涉及较少,惠及范围太窄,缺乏针对性。三是现行的排污收费制度存在对主要污染物征收范围窄、征收标准单因子化、排污费不能足额征收、监管漏洞等问题。第四部分介绍了国外发达国家循环经济税收的实践和发展。文中总结了日本、德国、美国等主要发达国家在发展循环经济中进行的税种选择和税收优惠政策,从征税政策、税收优惠、节能设备加速折旧三个方面借鉴其经验,并在此基础上,得出了构建我国循环经济税收体系的启示。第五个部分是在前四个部分的基础上,基于我国国情的需要,提出构建循环经济的税收体系。首先,说明发展循环经济税收体系应遵循的原则,一是公平与效率原则,二是因地制宜、区别对待原则,三是鼓励性与限制性税收政策相结合原则。其次,在宏观要求和遵循循环经济发展原则的基础上,详细阐明了发展循环经济税收的具体要求,分别从征税对象、纳税义务人、税基设置、税率以及税收优惠等方面对具体税种进行分析和设计。要求如下：一是调整和完善我国现行相关税种,如消费税、增值税、资源税、与土地有关的税种、企业所得税、车辆购置税、车船税。二是建议开征的新税种,如环境保护税和碳税。最后,提出扩大鼓励性相关税收优惠政策和优化循环经济税收征管机制。第六部分是对全文进行总结。本文的创新点在于分析循环经济与资源、污染之间的关系；在对传统税收理论进行探讨的基础上,分析我国发展循环经济的现状,采用分类法总结了我国发展循环经济存在的问题,并在对比国外经验后,从税收设计的角度具体分析税种的设置、税率的调整、税收优惠的扶持等因素,并提出开征新税种资源环境税和碳税,以此构建符合我国国情的循环经济税收体系。本文期望实现税收对循环经济的源头、过程和末端无害化治理的全面调控,同时依据循环经济原理对税收的研究对象、外部成本的范围、税率和税基、纳税环节、税种和税收激励政策等进行全面的界定,最终实现一个符合我国国情的主体税与资源环境税、碳税相配套措施的税收体系。另外,本文存在的不足,主要反映在：(1)文献搜索方面,由于国内学者研究此类问题相关文献较少,所以本文将检索重点放在了税收与经济发展的相关性方面,以寻求与本文相关的、有价值的理论方法。(2)实证研究和数据处理方面,本文多采用国家税务总局网站、中国统计年鉴、中国税务年鉴、国家资源环保局网站、中国统计局网站的数据,而针对不同区域、省份存在的特殊差异,数据和实证难免会遇到阻碍,这有可能影响研究结果。对此,笔者只能通过各种途径、相关数据用计算修正的方法以期得到较好的实证研究结果。同时,由于数据缺失或者数据处理不当等可能造成实证检验不能得到预期的结果。为了解决问题,需要跟导师探讨,并进一步查阅相关文献,甚至向相关实务部门请教。比如：相关税种之间的相互影响的程度,如何核定征税额度、税收优惠幅度的大小,以及税种的开征是否对经济、社会、产业等造成影响和这种影响带来的相关利益主体的权衡。
[Abstract]:Since the twenty-first Century, with the rapid development of the world economy, the continuous increase of the population, the shortage of resources, the environmental pollution, and the warming of the climate have hindered the survival and development of human beings. Therefore, saving resources, protecting the environment, saving energy and reducing emission, and developing circular economy have become the focus of the government of the world and the public of the society in the 20s.20 century. At the beginning, Pigou, a famous British welfare economist, proposed that the government can use tax means to regulate environmental pollution, internalize the external effect and initiate the idea of "ecological tax." it has been widely developed and applied in western developed countries, and many countries have established a relatively perfect system of green tax system. Since the reform and opening to the outside world, China has made remarkable achievements in the economy and society. Economic growth continues to be the first in the world. In 2012, the comprehensive economic strength surpassed Japan and became the second largest economy in the world. However, while China's economy is developing rapidly, it has also paid a huge amount of capital and environmental costs, environment, ecology, resources and so on. The eighteen major reports of the party clearly put forward that we should vigorously apply financial and tax, ecological compensation and other economic means to promote the transformation of China's economic development. At present, China is still very unsound in the formulation and practice of tax revenue in the circular economy, and does not truly reflect the "green effect", and does not establish a comprehensive and systematic tax body about circular economy. Compared with the more perfect green tax system in developed countries, such as Japan, Germany and the United States, there is a big gap between them. Therefore, it is very important to further optimize our existing tax system and to establish and improve the tax system of circular economy.
The purpose of this paper is to study the tax policy of promoting circular economy. First, from the basic theory of circular economy, it expounds the connotation and principle of circular economy, the pattern and structure, the relationship between the recycling economy and the resources and pollution, analyzes and systematically discusses the theoretical support of the implementation of the tax policy. Secondly, it affirms the application of China in the development of circular economy. On the basis of policy and tax policy, we analyze the problems existing in the tax policy and tax preference of China in the process of developing circular economy. Again, it explores the tax incentive policies adopted by other developed countries in promoting the development of circular economy. In the end, combined with the present situation of our country, the basic conception of constructing the tax system of circular economy in China is put forward under the various objectives of "saving resources, controlling pollution, saving energy and reducing emission, developing ecological economy" and making a systematic design and Analysis on the original tax system. At the same time, the new tax and optimization cycle are put forward. The new policy proposals include the collection and management mechanism of economic tax and the expansion of encouraging tax preferential policies.
In this paper, the tax policy of developing circular economy is the main object of study.
The first part is the preface, the overall introduction of the writing background, significance, methods, ideas and research results at home and abroad. First, the background and significance of the writing are discussed, that is, with the rapid development of China's economy, the high intensity of resource consumption and environmental pollution in the traditional economic growth model has exceeded its carrying capacity and our economy. For a long time, sustainable development is unsustainable. Therefore, it is imminent to change the mode of economic development. Developing circular economy and constructing the tax system of circular economy have become the inevitable trend of the development of all countries in the world. It is not only beneficial to optimize the allocation of environmental resources, improve the utilization of resources, increase the financial income and raise the environmental governance in theory. In the practical sense, it can also put forward some valuable policy suggestions for the construction of the circular economy tax system in accordance with the national conditions of our country. Secondly, a systematic literature review is made on the development process of circular economy at home and abroad, the theory of circular economy and tax policy. Finally, the main research content and research of this paper are put forward. Study the method.
The second part is the theoretical basis of circular economy and the relationship between circular economy and taxation. First, the development process of circular economy is expounded in detail. The connotation and extension of circular economy are defined and summarized in the circular economy development model and the three structure level, and the relationship between recycling economy and resources and pollution. On the basis of the theory of tax policy, the relationship between the development of circular economy and the strengthening of the tax support policy is analyzed, which is the paving for the specific analysis of the interaction mechanism of the two.
The third part is the analysis of the performance and problems of the development of circular economy at the present stage in China. First, the form of data is used to reflect the efforts and achievements made by the government in recent years for the development of circular economy. The work of environmental protection has made positive progress. The work of the main pollutant emission reduction has been steadily promoted and the livelihood of the people's livelihood has been improved. The effectiveness of the border problems is highlighted, the water pollution control work in the key basins is further implemented, and the public awareness of environmental protection is continuously strengthened. Secondly, the tax policy and tax preferential measures for the development of circular economy in China are combed. Finally, the main problems in the establishment of tax and tax preferential policies on circular economy in China are pointed out. First, in the tax system, there is a lack of special resources and environmental tax and carbon tax aimed at developing circular economy. Two is a single form of tax incentives, mainly in the comprehensive utilization of resources and recycling of waste materials, while the pollutant emission, environmental protection is less involved, the scope of benefit is too narrow, and the lack of pertinence. Three, there are some problems in the existing pollution charge system, such as narrow scope of collection of main pollutants, single factor standardization, inadequate collection of sewage charges, regulatory loopholes and so on.
The fourth part introduces the practice and development of the tax revenue of the developed countries in the developed countries. The article summarizes the tax selection and tax preferential policies of the major developed countries, such as Japan, Germany, the United States and other major developed countries in the development of circular economy, and on the basis of the three aspects of tax policy, tax preference, energy saving equipment and depreciation. The Enlightenment of constructing tax system of circular economy in China is obtained.
The fifth part is on the basis of the previous four parts, and based on the needs of the national conditions of our country, this paper puts forward the tax system for the construction of circular economy. First, it explains the principles that should be followed in the development of the tax system of circular economy, one is the principle of fairness and efficiency, the two is according to local conditions, the difference is treated as the original, and the three is the combination of encouragement and restrictive tax policy. Secondly, on the basis of the macro requirements and following the principles of circular economy development, the specific requirements for the development of circular economy tax are clarified in detail, and the specific taxes are analyzed and set up from the object of Taxation, the taxpayer, the setting of tax base, the tax rate and the preferential tax. The following are as follows: first, to adjust and improve the current relative of our country. Tax types, such as consumption tax, VAT, resource tax, land related taxes, enterprise income tax, vehicle purchase tax, car tax. Two are the new tax types recommended, such as environmental protection tax and carbon tax. Finally, it is proposed to expand the incentive related tax preferential policies and optimize the circulation of economic tax collection and management mechanism.
The sixth part is a summary of the full text.
The innovation point of this paper is to analyze the relationship between recycling economy and resources and pollution. On the basis of the discussion of the traditional tax theory, the present situation of China's development of circular economy is analyzed. The existing problems in the development of China's circular economy are summarized by the classification method, and the tax design is analyzed from the perspective of tax design. Setting, the adjustment of tax rate, the support of tax incentives and other factors, and putting forward the Levy of new tax resources and environment tax and carbon tax in order to build a circular economy tax system conforming to the national conditions of our country. This paper expects to realize the full regulation and control of tax on the source, process and harmless treatment of the end of the circular economy, and on the basis of the principle of circular economy to tax revenue. The research object, the scope of the external cost, the tax rate and the tax base, the tax link, the tax type and the tax incentive policy are fully defined, and finally a tax system of the supporting measures of the main tax and the resources and the environment tax and the carbon tax is realized in accordance with the national conditions of our country.
In addition, the shortcomings of this article are mainly reflected in: (1) literature search, because the domestic scholars have less literature on such problems, this paper puts the focus on the relevance of tax and economic development, in order to seek the relevant and valuable theoretical methods. (2) empirical research and data processing, this article is much more. Using the website of the State Administration of Taxation, the Chinese Statistical Yearbook, the Chinese tax Yearbook, the website of the national resources and Environmental Protection Bureau and the data of the website of the China Statistics Bureau, the data and the demonstration are unavoidable to be hindered by the special differences in the different regions and provinces, which may affect the results of the study. The correction method is expected to get better results. At the same time, the lack of data or improper data processing may result in no expected results. In order to solve the problem, it is necessary to discuss with the tutor, consult the relevant literature, and even consult the relevant practical departments. For example: related taxes. The degree of mutual influence, how to determine the amount of tax, the size of the tax incentives, whether the Levy of taxes on the economic, social, industrial and other effects and the impact of the impact of this impact on the stakeholders of the trade-offs.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F124.5

【参考文献】