促进可持续发展的资源税改革研究

发布时间：2018-01-23 05:59

本文关键词： 可持续发展资源税资源税改革　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：改革开放以来，我国的经济发展水平不断提高，回顾总结三十多年来的经济改革发展之路，我国的经济发展主要构建在高能耗、低效率的粗放型经济发展模式的基础之上。而随着现代社会的快速发展，人们对赖以生存的资源环境赋予了更多更高的要求与期望。面对不可再生资源的日益紧缺问题，如何利用资源税的税制改革与完善来改善资源使用状况，真正实现生态、经济、文化的可持续发展，成为了资源税税制体系建设的一个值得深入探究的课题。在我国，资源税是环境税收的重要组成部分，是一种既能保护生态环境，又能增加财政收入的“双赢”环境税税种。通过征收资源税，可以将开采、利用资源的外部成本内部化，提高自然资源使用率，保护生态环境，加快建设可持续发展的“环境友好型”、“资源节约型”社会。而现阶段我国资源税的税制建设中仍存在诸多问题，不能充分发挥资源税制在改善生态环境、促进可持续发展中所起的作用。本文以可持续发展为主要背景，在对资源税的理论依据进行概括总结并扩展的基础上，分析了我国现行资源税存在的主要问题，并且借鉴国外相关经验，按照我国可持续发展的要求，提出了我国资源税改革的基本思路。文章中运用了比较研究的方法以及实证和规范分析相结合的方法。论文共分为五大部分。第一部分为引言部分，主要从资源税改革的研究背景，研究现状以及研究意义等方面进行了阐述。第二部分为可持续发展与资源税的理论分析。首先阐述了可持续发展与资源税的关系，从可持续发展的内涵出发，研究了资源与可持续发展的关系以及资源税对促进可持续发展的作用和影响。然后着重介绍了与资源税相关联的两个基础理论：一是公共产品理论，二是外部性理论。最后是资源税的定位问题，，分别从资源税与资源租、资源费的比较，以及资源税与保护资源的其它手段的比较进行了阐述。第三部分为我国资源税的现状分析。这一部分从资源税费制度的变迁出发，分析了我国资源税目前存在的问题。第四部分为国外资源税制度的经验借鉴。这部分运用比较分析法介绍了国外资源税征税的现状并阐述了国外经验对我国改革的启示。第五部分为促进可持续发展的资源税改革的对策和建议。这一部分运用了实证分析和规范分析，分析了资源税改革的目标和可行性，提出了资源税改革的基本思路以及资源税改革的配套措施。本文的创新之处在于：一是对资源税的定位进行了比较深入的探讨。由于理论界对资源税的定位存在很大的分歧，所以尽管对资源税所产生的问题认识一致，但在对策和建议上却不一致。本研究通过各方面的综合比较确定资源税的定位，为系统的分析资源税问题提供前提条件。二是改革建议中提出将资源税与增值税、消费税等其他税种配合，并统一纳入到大的环境税收体系中，完成配套的改革和完善。
[Abstract]:Since the reform and opening - up , our country ' s economic development level has improved continuously , and the economic development of our country is based on the extensive economic development pattern of high energy consumption and low efficiency . In China , resource tax is an important component of environmental taxation . It is a kind of " win - win " environment tax which can protect ecological environment and increase fiscal revenue . By collecting resources tax , it is possible to internalize the external cost of resources , improve the utilization rate of natural resources , protect the ecological environment , accelerate the construction of sustainable development , " environment - friendly " and " resource - saving " society . Based on the summary and extension of the theoretical basis of resource tax , this paper analyzes the main problems existing in our country ' s current resource tax , and puts forward the basic idea of our country ' s resource tax reform in accordance with the requirement of sustainable development in our country . The thesis is divided into five parts . The first part is divided into the introduction part , mainly from the research background , the research situation and the research significance of the resource tax reform . The second part is the theoretical analysis of sustainable development and resource tax . Firstly , the relationship between sustainable development and resource tax is discussed , the relationship between resources and sustainable development and the role and influence of resource tax on promoting sustainable development are discussed . The third part analyses the present situation of resource tax in China . This part analyzes the current problems of resource tax in our country from the change of resource tax system . The fourth part is divided into the experience of foreign resource tax system . This part uses comparative analysis method to introduce the present situation of taxation of foreign resources tax and expounds the enlightenment of foreign experience to China ' s reform . The fifth part is the countermeasure and suggestion to promote the sustainable development of resource tax reform . This part uses the empirical analysis and normative analysis , analyzes the aim and feasibility of the reform of resource tax , and puts forward the basic idea of resource tax reform and the matching measures of resource tax reform . The innovation of this paper is that : Firstly , the localization of resource tax is deeply discussed . Because the theory circle has great differences in the localization of resource tax , it does not agree with the problem of resource tax .

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F124.5;F812.42

【引证文献】