我国环保税开征的构想

发布时间：2018-01-04 11:19

本文关键词：我国环保税开征的构想　出处：《兰州商学院》2014年硕士论文　论文类型：学位论文

【摘要】：在全球不断变暖，气候环境不断恶化，尤其是我国的雾霾天气天数不断增加并且雾霾区域逐渐扩大的背景下，由于经济的高速发展，我们人类赖以生存的生活环境已经经受不起这种无法逆转的伤害。环境保护问题不仅仅关系到我们当代人的生存和发展，更是关系到子孙后代的生存，环境污染问题越来越值得政府、民众的高度关注。我国提出的建立资源节约型、环境友好型社会的建立就是以建立适合人类生存、经济持续健康发展为目标的，这就要求我们应该从当下努力，寻找正确的方式来保护环境，从经济学的角度出发，就是需要通过税收的手段来解决环境污染所造成的负外部性问题，从而引导各个经济主体自觉积极采取措施减少资源消耗和污染物的排放。为了追求自身利益最大化，很多排污企业并不积极利用有效的排污手段，先进的环保设备来保护环境，面对环境这种公共产品，作为理性经济人都会选择免费排污，这就要求税收杠杆的作用来约束他们的行为以达到环境保护的作用。本文主要分析了国外发达国家和发展国家的实施环保税的经验，，通过这些先进的经验来指导在未来我国建立环保税的税制要素的设计，并且分析我国目前有关环保的各种税费政策存在的问题以及相应的原因分析，以此来完善我国目前的环保税费政策，并且提出未来我国环保税的税制设计和相关配套措施，为我国开征环保税提出有效的意见和建议。
[Abstract]:In the global climate warming, the deteriorating environment, especially in China, the increasing haze and fog and haze days of gradual expansion of the regional background, due to the rapid development of economy, our human's living environment has not stand this irreversible injury. The problem of environmental protection is not only related to the survival and development of our contemporary people, it is related to the survival of future generations, environmental pollution and the more worthy of people's attention. The government, China put forward the establishment of resource-saving and environment-friendly society is established in order to establish suitable for human survival, sustainable and healthy economic development as the goal, this requires that we should be from the moment to find the right way to protect the environment, from the perspective of economics, is the need for the negative externality through the tax means to solve the environmental pollution caused by the, Thus, every economic subject should be guided and actively taken measures to reduce the consumption of resources and the discharge of pollutants.
In order to pursue the maximization of their own interests, many companies do not actively use sewage sewage effectively, advanced environmental protection equipment to protect the environment, in the face of the environmental public product, as a rational economic person will choose free sewage, which requires the tax lever to restrain their behavior to achieve the role of environmental protection. This paper analysis of foreign developed countries and developing countries in the implementation of environmental tax experience, design by the advanced experience to guide the establishment of environmental tax in the tax system elements in the future in China, and the analysis of China's current tax policy analysis there are various off environmental problems and the corresponding reasons, in order to improve the environmental tax policy in China at present, the design of tax system and puts forward the future environmental protection tax in China and relevant supporting measures, effectively put forward opinions and suggestions for the introduction of environmental tax in China.

【学位授予单位】：兰州商学院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;X196

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