促进低碳经济发展的税收制度研究

发布时间：2018-01-30 16:33

本文关键词： 低碳经济增值税消费税资源　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：近年来，我国经济持续高速的增长，经济建设同样取得了令世人瞩目的成绩，但高增长的背后却是以环境严峻恶化与资源过度消耗为代价的。目前，我国资源环境已经影响到经济的正常运行，客观上就需要借助低碳经济模式来协调经济增长与资源环境的关系。作为国家宏观调控的有力措施之一，税收制度应充当低碳经济发展的主导推动力。本文正是基于以上理念，在明确低碳经济发展与税收制度关系的基础上，进一步研究了税收制度对于低碳经济发展的作用及其影响，其中重点探讨了税收制度对于低碳经济负外部性的矫正作用，为分析我国低碳税制现状提供了理论依据；在具备相关税收制度理论的情况下，本文同时采用实证分析与规范分析相结合的方法，，从税收制度整体角度分析了我国目前低碳相关税制设计的合理与不足之处，并在此基础上深入探讨了我国目前相关税收制度中具体税种对于低碳经济发展的阻碍，如：增值税征税范围过窄、消费税税率过低等问题；最后，本文将我国当前低碳税制的改进方向于国外低碳税收制度实践经验相结合，在借鉴国外经验的同时充分考虑自身的实际状况，最终提出了促进我国低碳经济发展的税收制度优化建议。
[Abstract]:In recent years, with the sustained and rapid economic growth in China, economic construction has also made remarkable achievements, but the high growth is at the cost of severe deterioration of the environment and excessive consumption of resources. China's resource environment has affected the normal operation of the economy, objectively need to use low-carbon economic model to coordinate the relationship between economic growth and resources and environment, as one of the national macro-control measures. The tax system should serve as the leading driving force for the development of a low-carbon economy. This article is based on the above ideas, on the basis of the clear relationship between low-carbon economic development and tax system, further study the role of tax system in low-carbon economic development and its impact. It focuses on the correction of the negative externality of the low-carbon economy by the tax system, which provides a theoretical basis for the analysis of the current situation of the low-carbon tax system in China. In the case of relevant tax system theory, this paper adopts the combination of empirical analysis and normative analysis. From the overall point of view of the tax system, this paper analyzes the rationality and shortcomings of the design of low-carbon related tax system in China. On this basis, the author deeply discusses the obstacles to the development of low-carbon economy caused by specific taxes in China's current relevant tax system, such as: the scope of value-added tax is too narrow, the consumption tax rate is too low, and so on; Finally, this paper combines the improvement direction of China's current low-carbon tax system with the practical experience of foreign low-carbon tax system, and fully considers its own actual situation while learning from foreign experience. Finally, the paper puts forward the suggestions of optimizing the tax system to promote the development of low-carbon economy in China.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124.5

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