促进循环经济发展的资源税法律制度改革研究

发布时间：2018-07-05 18:25

本文选题：循环经济 + 资源税收　；参考：《山西财经大学》2013年硕士论文

【摘要】：随着全球化的实现和社会经济的进步，人类社会和生态环境的矛盾也逐步加深，新的经济发展模式也越来越被人们认可和接受。循环经济是一种将资源高效、合理利用的可持续发展经济模式，，主要以清洁生产为手段来提高资源的利用效率。我国目前的资源税收法律制度还不能够完全满足循环经济的发展要求。资源税是促进循环经济发展的手段之一，它是我国税收体系中一个相对较小的税种，它的主要作用是调控市场经济，一方面通过贯彻国有资源的有偿使用原则来促进资源的合理开发和使用，另一方面通过调节级差收入来给各个市场主体提供公平竞争的机会。资源税是我国促进资源合理利用和环境保护的一种重要手段。然而，目前我国的资源税收法律制度还有许多不完善的地方，很多问题有待解决，这严重的影响了我国资源税的调控功能的发挥，那么如何对我国当前的资源税收法律制度进行调节就显得尤为重要。鉴于这些，本文立足于我国的国情并借鉴国外的成功经验，提出了适合我国的促进循环经济发展的资源税收法律制度的建议。本文分为五个部分来对资源税收法律制度进行了分析并提出了完善建议。第一部分是引言，第二部分是循环经济与资源税法律制度的关系，阐述了循环经济的涵义及理论基础和资源税法律制度的涵义及理论基础，在该部分主要提出了资源税收法律制度的概念，并对其内涵作了具体分析。第三部分分析了我国循环经济发展对资源税法律制度制约，我国的循环经济的实践还在试验和示范的初级阶段，实践的范围比较小，深度较浅，质量也比较低，征收范围和计税方式也存在诸多不合理；第四部分是对国外资源税法律制度的分析以及对我国的借鉴，该部分介绍了国外主要国家的资源税收法律制度；第五部分针对我国现行的资源税收法律制度的不足，提出来具体的促进循环经济发展的资源税法律制度的改革建议，资源税收法律制度的完善需要坚持公平、效率、可持续发展的原则，并就如何解决我国资源税收法律制度存在的问题提出资源税收法律制度建设应当遵循的原则和应该采取的手段和方法等。
[Abstract]:With the realization of globalization and the progress of social economy, the contradiction between human society and ecological environment is gradually deepened, and the new economic development model is more and more recognized and accepted by people. Recycling economy is a kind of sustainable development economic model which can make efficient and rational use of resources. It mainly takes cleaner production as the means to improve the utilization efficiency of resources. The current legal system of resource taxation in China can not fully meet the development requirements of circular economy. Resource tax is one of the means to promote the development of circular economy. It is a relatively small tax in the tax system of our country. Its main function is to regulate the market economy. On the one hand, by implementing the principle of paid use of state-owned resources to promote the rational development and use of resources, on the other hand, by adjusting the differential income to provide fair competition opportunities for each market entity. Resource tax is an important means to promote the rational utilization of resources and environmental protection. However, at present, there are still many imperfections in the legal system of resource taxation in our country, and many problems need to be solved. This has seriously affected the exertion of the regulatory function of the resource tax in our country. So how to adjust the current legal system of resource taxation is particularly important. In view of these, this paper bases on the national conditions of our country and draws lessons from the successful experience of foreign countries, and puts forward some suggestions for promoting the development of circular economy by the legal system of resource taxation in our country. This article divides into five parts to carry on the analysis to the resources tax law system and proposed the consummation proposal. The first part is the introduction, the second part is the relationship between the circular economy and the legal system of resource tax, which expounds the meaning and the theoretical basis of the circular economy and the meaning and theoretical basis of the legal system of the resource tax. In this part, the concept of resource taxation legal system is put forward, and its connotation is analyzed concretely. The third part analyzes that the development of circular economy in our country restricts the legal system of resource tax. The practice of circular economy in our country is still in the primary stage of experiment and demonstration. The scope of practice is relatively small, the depth is relatively shallow, and the quality is relatively low. The fourth part is the analysis of the legal system of resource tax in foreign countries and the reference to our country, which introduces the legal system of resource tax in foreign countries. In the fifth part, aiming at the deficiency of our country's current legal system of resource tax, the author puts forward some specific suggestions for the reform of the legal system of resource tax, which can promote the development of circular economy. The perfection of the legal system of resource tax should insist on fairness and efficiency. The principle of sustainable development, and how to solve the problems existing in the legal system of resource taxation in China are put forward, and the principles, means and methods that should be followed in the construction of the legal system of resource taxation are put forward.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.29;D922.22;F124.5

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