资源环境税费效应研究

发布时间：2018-06-19 01:23

本文选题：生态文明 + 资源税　；参考：《山东财经大学》2014年硕士论文

【摘要】：党的十八大报告以独立一章阐述了“促进生态文明建设，实现美丽中国梦”的阶段任务。山东省也在2013年政府工作报告中也提到了要建设“生态山东”、“美丽山东”，，将生态文明建设融入经济文化强省建设各个方面和整个过程的规划展望。生态文明是社会发展到一定程度，人们对于传统的工业文明进行深刻理性反思的产物，也是人类直面日益严重的生态危机寻求解决方式的选择。现在生态文明位于一个重要的位置，未来它也将成为我国改革发展转折点的重要指引理念。在这样的整体环境中，从社会各界的研究以及国际经验的借鉴中，我们可以发现众多推进生态文明建设的有效途径，其中，税收作为国家宏观调控的重要手段和工具，在保护环境，促进经济、社会、生态三方面协调发展也有其独到的作用。资源环境税费是政府运用税收的手段对市场不能进行调控的部分进行调控和纠正失灵行为的方式，也是促进资源合理利用和保护、维持良好生态环境的有效工具。本文在对资源环境税费理论效应分析的基础上，在充分分析了山东省资源环境税费现状以及经济社会状况的前提下，对山东省进行了资源环境税费与地方财政收入、经济增长、收入分配、能源消耗等方面关系的定量分析，为山东省乃至全国下一步实现资源环境税费的改革，实现生态文明建设提出较为有价值的政策建议。
[Abstract]:The report of the 18th National Congress of the Communist Party of China sets forth the stage task of "promoting the construction of ecological civilization and realizing beautiful Chinese Dream" in an independent chapter. Shandong Province also mentioned the construction of "ecological Shandong" and "beautiful Shandong" in the report of government work in 2013, and put the construction of ecological civilization into all aspects of the construction of strong economic and cultural provinces and the whole process of planning prospects. Ecological civilization is the product of profound rational reflection on traditional industrial civilization, which is the result of social development to a certain extent. It is also the choice for human beings to face the increasingly serious ecological crisis to seek a solution. Ecological civilization is now in an important position, and it will become an important guiding concept of the turning point of reform and development in China in the future. In such an overall environment, from the research of all walks of life and the reference of international experience, we can find many effective ways to promote the construction of ecological civilization. Among them, tax is an important means and tool of national macro-control. In the protection of the environment, promote economic, social, ecological three aspects of coordinated development also has its unique role. The tax and fee of resources and environment is not only the way that the government regulates and corrects the failure behavior of the market by means of tax revenue, but also the effective tool to promote the rational use and protection of resources and to maintain a good ecological environment. Based on the analysis of the theoretical effects of resource and environment taxes and fees, and on the premise of analyzing the present situation of resources and environment taxes and the economic and social conditions of Shandong Province, this paper carries out resources and environment taxes and fees, local financial revenue and economic growth in Shandong Province. The quantitative analysis of the relationship between income distribution and energy consumption puts forward some valuable policy suggestions for Shandong Province and even the whole country to realize the reform of resources and environment taxes and fees and to realize the construction of ecological civilization.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：X196;F812.42

【参考文献】