环境税征收与欠发达地区可持续发展研究

发布时间：2019-02-19 18:02

【摘要】：改革开放以来,我国经济持续了三十多年高速发展,这让国人告别了经济短缺的时代,迎来了物质丰富的新生活。然而在快速追求工业化的过程中,伴随而来的是土壤污染恶化、河流水质下降、生态系统退化的问题,这些在发达国家在一二百年间逐步显露的生态环境问题却在我国集中凸显出来,成为了我国可持续发展国策实施的重大制约因素。我国新一届政府提出了“美丽中国’’的愿景,作为“中国梦”的绿色内涵,其本质上也是一种“生态文明”理念。我国现行的税收制度已不适应当前经济社会发展的需要,迫切需要建立一种具有环境保护作用税种来保证我国可持续发展的动力,环境税改革恰逢其时。同时,我国可以汲取发达国家环境税设置的经验来设计有中国特色的环境税收制度。如何有效利用税收的方式来维持可持续发展已成为一个重要的研究课题,本文在搜集相关文献资料和进行相关调研的前提下,针对我国环境问题和现有环境税费实践的实际情况,以环境税相关理论为基础,论述了环境税作为一种环境管理手段的先进性,并分析了我国现阶段排污收费政策的存在的不足和缺陷,在借鉴其他国家环境税成功经验的基础上,运用理论联系实际的方法总结出在我国实施环境税应包括的内容：(1)环境税税制设计,包括具体税种、税基、税率的确定；(2)排污收费制度改革；(3)征管方式的确定(4)环境税与其他环境政策搭配。虽然环境税在环境保护方面可以发挥重要作用,但环境问题的产生是由各种复杂原因组成,因此不能只通过环境税的手段来维持可持续发展,要有效解决可持续发展的环境问题,还需要通过其他手段的来配合,同时还需要全民从身边的点点滴滴做起,树立环保观念,做到适度合理消费。
[Abstract]:Since the reform and opening up, China's economy has been developing at a high speed for more than 30 years, which makes people say goodbye to the era of economic shortage and usher in a new life rich in material resources. However, in the rapid pursuit of industrialization, the problems associated with the deterioration of soil pollution, the deterioration of river water quality and the degradation of ecosystems come with it. These ecological environmental problems, which have been gradually revealed in developed countries in the past two hundred years, have been highlighted in our country, which has become a major restriction factor for the implementation of the national policy of sustainable development in our country. As the green connotation of Chinese Dream, the new government of our country put forward the vision of "beautiful China", which is also a concept of "ecological civilization" in essence. The current tax system of our country has not been able to meet the needs of current economic and social development. It is urgent to establish a kind of tax with environmental protection function to guarantee the sustainable development of our country. The reform of environmental tax is timely. At the same time, our country can draw on the experience of setting up environmental tax in developed countries to design the environment tax system with Chinese characteristics. How to effectively use tax revenue to maintain sustainable development has become an important research topic. In view of the environmental problems in our country and the actual situation of the current practice of environmental taxes and fees, based on the related theory of environmental tax, this paper discusses the advanced nature of environmental tax as a means of environmental management. At the same time, this paper analyzes the shortcomings and defects of the current sewage charging policy in China, and draws lessons from the successful experiences of other countries in environmental taxation. Using the method of combining theory with practice, this paper summarizes the contents that should be included in the implementation of environmental tax in our country: (1) the design of environmental tax system, including the determination of specific tax types, tax bases and tax rates; (2) the reform of sewage charge system, (3) the determination of collection and management mode (4) the combination of environmental tax and other environmental policies. Although environmental taxes have an important role to play in environmental protection, environmental problems arise from a variety of complex causes and therefore cannot be sustained by means of environmental taxes alone. In order to effectively solve the environmental problems of sustainable development, we also need to cooperate with other means, and at the same time, we also need the whole people to start from little by little around us, to set up the concept of environmental protection and to achieve reasonable consumption.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F127;F812.42

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