我国环境税法律体系问题研究

发布时间：2018-03-05 11:35

本文选题：环保税　切入点：法律制度　出处：《山东大学》2017年硕士论文　论文类型：学位论文

【摘要】：环境的不断恶化会制约我国社会经济的发展。鉴于我国目前的环境形势,仅靠行政手段已经不能实现环境的保护的目标了,利用经济手段来保护环境已经是国际通用的环境管理做法。且早在2008年,政府就已经提出运用经济手段和其他面向市场的方法促进可持续发展的理念。税收作为政府调节社会经济活动的一项重要手段,在环境保护方面是不可或缺的,《中华人民共和国环境保护税法》的出台是我国在环境保护税立法上的重大突破,但是仍在存征税对象范围狭窄、征税管理不完善等问题。本文对上述问题进行了分析和阐述,并针对这些问题提出了一些建议。本论文总共分为五个部分,内容如下:第一部分是导论。主要阐述了本文的研究背景、研究概述以环境税的概念。对我国的环境现状,以及我国专家学者们关于环境税立法问题的研究现状加以介绍。第二部分是环境税法律制度的理论基础。这部分主要从经济学基础、法学基础两个方面,介绍环境税立法相关的理论。第三部分是环境税法律制度在中国的实践。新颁布的《环境保护税法》是我国环境税法律制度的里程碑。此外,我国已经开征的某些税种,如资源税、消费税等都有一定的保护环境的作用,排污制度以及上述税种的实践,对环保税的征收具有借鉴意义。第四部分是关于环境税法律制度构建的基本思路和模式的内容。正所谓谋而后定,开征环保税首先应该确定基本方式,选择正确的模式,才能使环保税符合实际,取得预期的效果。第五部分是环境保护税法的评析与建议。在本部分,笔者从主体、税基、税率等七个方面分析了环保税立法存在的问题,并提出建议。
[Abstract]:The continuous deterioration of the environment will restrict the social and economic development of our country. In view of the current environmental situation in our country, the goal of environmental protection can no longer be achieved by administrative means alone. The use of economic means to protect the environment has become an international environmental management practice. And as early as 2008, The Government has put forward the idea of using economic instruments and other market-oriented approaches to promote sustainable development. Taxation is an important means for governments to regulate socio-economic activities, The promulgation of the Environmental Protection tax Law of the people's Republic of China is a major breakthrough in the legislation of environmental protection tax in China, but the scope of tax collection is still narrow. In this paper, the above problems are analyzed and expounded, and some suggestions are put forward. This paper is divided into five parts. The content is as follows: the first part is the introduction. It mainly expounds the research background of this paper, and summarizes the concept of environmental tax. The second part is the theoretical basis of the legal system of environmental tax. The third part is the practice of the legal system of environmental tax in China. The newly promulgated Environmental Protection tax Law is a milestone of the legal system of environmental tax in China. Such as resource tax, consumption tax and so on, all have certain function of protecting the environment, the sewage system and the practice of the above taxes, The 4th part is about the basic ideas and models of the construction of the environmental tax legal system. It is the so-called "plan and then decide," the collection of environmental protection tax should first determine the basic way and choose the correct model. In this part, the author analyzes the problems existing in the legislation of environmental protection tax from seven aspects, such as main body, tax base, tax rate, etc. And make recommendations.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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