论低碳经济条件下的财税法制之完善

发布时间：2018-07-14 19:51

【摘要】：低碳经济是近几年提出的概念,它是一种比循环经济要求更高、对资源环境更为有利的经济发展模式。低碳经济可以促进环境、资源、经济与人类社会的和谐与统一,也是全球绿色生命工程之一。发展低碳经济已经成为世界各国的共同目标,也符合我国建立和谐社会的根本宗旨。针对发展低碳经济,本文从其法制保障中的其中一方面财税制度上尤其是税法制度上加以分析,探究有利于低碳经济发展的新型税法体制保障。首先从了解低碳经济的相关概念入手,明了低碳经济的涵义和发展背景。接着阐述了国内外发展低碳经济的现状,而英美德日等这些发达国家无一不对低碳经济的发展做出了规制。从而结合中国实际,分析了中国实行低碳经济的必要性和可行性。其次探析了发展低碳经济与我国财税法律制度的经济逻辑,低碳经济的发展能促进我国财税法的体制改革,而财税法的完善更是对保障低碳经济的发展有巨大的推动作用,在论述两者关系的基础上提出了要进行财税法制上的改进。主要从财税政策和税法体制上进行法制完善,从而达到财税法制的平衡以及低碳经济的稳定发展。最后便从财政政策和税收体制这两方面进行设计完善以适应低碳经济这一大环境。简单分析了财政政策的选择问题,做到加大财政投入力度、合理调整政府收购体制以及加大财政补贴以鼓励低碳经济相关产业的崛起与发展。然后详细阐析了税收政策上的相关改进意见,具体从税收管辖权、税种设置、税收优惠政策上来进行修缮与补充。税制管辖权主要从中央和地方分配税率的方面来做立法调整,中央税权过于集中,地方税制体系不完善等问题阻碍着低碳经济的顺利发展,故要在大方向和决策方面归中央为原则的基础上适当下放给地方一些自主税权,鼓励地方税制更好的规范低碳经济的发展,也方便因地制宜的需要。我国现行相关税种上有很多税种空白或是重复征税的局面。在低碳经济全面发展的时代,对低碳经济进行税收安排是必要的,而结合我国实际把对低碳经济的征税部分合理的安排在现有税种基础上比单立碳税更为合理。税收优惠政策对于发展低碳经济有着巨大的鼓励和吸引作用,从发展低碳经济在税收优惠政策上做出相关立法设计,对低碳经济相关产业等实行税收优惠,增强其积极性与创造力,更好的完善区域协调能力。
[Abstract]:Low-carbon economy is a concept put forward in recent years. It is a more favorable economic development mode than circular economy. Low-carbon economy can promote the harmony and unity of environment, resources, economy and human society. It is also one of the global green life projects. The development of low-carbon economy has become the common goal of all countries in the world and is in line with the fundamental aim of building a harmonious society in China. In view of the development of low-carbon economy, this paper analyzes the financial and taxation system, especially the tax law system, in order to explore the new tax system guarantee which is beneficial to the development of low-carbon economy. First, we understand the concept of low-carbon economy, and understand the meaning and development background of low-carbon economy. Then it expounds the present situation of developing low carbon economy at home and abroad, and all these developed countries, such as Britain, Germany and Japan, regulate the development of low carbon economy. The necessity and feasibility of implementing low-carbon economy in China are analyzed. Secondly, it analyzes the economic logic of developing low carbon economy and the legal system of finance and taxation in China. The development of low carbon economy can promote the system reform of finance and taxation law in our country, and the perfection of finance and tax law has a great role in promoting the development of low carbon economy. On the basis of discussing the relationship between the two, the author puts forward the improvement of fiscal and taxation law. In order to achieve the balance of fiscal and taxation law and the stable development of low-carbon economy, the system of fiscal and taxation policy and tax law should be improved. Finally, fiscal policy and tax system are designed and perfected to adapt to the environment of low-carbon economy. This paper simply analyzes the choice of fiscal policy, and tries to increase the financial input, adjust the system of government purchase and increase the financial subsidy to encourage the rise and development of low-carbon economy related industries. Then it analyzes the related suggestions on tax policy in detail, including tax jurisdiction, tax arrangement and preferential tax policy to repair and supplement. The jurisdiction of the tax system mainly regulates the legislation from the aspects of central and local distribution tax rates. The central tax power is too centralized, the local tax system is not perfect and other problems are hindering the smooth development of the low-carbon economy. Therefore, on the basis of the principle that the central government belongs to the central government in the general direction and decision-making, it is necessary to give some independent tax power to the local authorities, to encourage the local tax system to better regulate the development of low-carbon economy, and to facilitate the need to cope with the local conditions. There are many kinds of tax blank or double taxation in our country. In the era of the overall development of low carbon economy, it is necessary to arrange the taxation of low carbon economy. In combination with the reality of our country, the reasonable arrangement of taxation on low carbon economy is more reasonable than that of single carbon tax. The tax preferential policy has the huge encouragement and the attraction function to the development low carbon economy, from the development low carbon economy in the tax preferential policy related legislation design, carries on the tax preference to the low carbon economy related industry and so on, Strengthen its enthusiasm and creativity, better improve the ability of regional coordination.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.2;F812.42

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