中国环境税法律制度构建的模式选择

发布时间：2018-02-24 18:11

本文关键词： 环境税制度构建模式选择可持续发展　出处：《中国社会科学院研究生院》2014年硕士论文　论文类型：学位论文

【摘要】：在当今社会，环境与发展的问题已逐渐成为全球性的共同问题。如何协调当前环境污染与经济发展的关系，走绿色的可持续性发展道路，已经成为各国关注的重要问题。既能让经济高速发展又不损害我们周围的碧海蓝天，这种未来的发展趋势是我们共同的追求。在坚持贯彻可持续发展的理论之下，各国纷纷采取多种措施来保护资源，防治污染。在这些措施中，环境税成为了国家调控和解决环境问题的重要手段，它既具有经济制度的特性，也具有法律制度的特性。西方发达国家通过多年的理论研究和实践经验，现在已经形成了全面的、综合性的环境税收法律制度体系。我国自改革开放以来，走先污染后治理的路子，这种经济增长方式导致环境问题日趋严重，造成了生态环境资源的严重不平衡，这也成为制约我国可持续发展的问题。为了改善这种情况，我国懫取了多种手段，加大了对环境保护的力度。但是我国目前并没有构建完整的系统化的的环境税法律制度，，这使得我国环保的力度和效率都有所欠缺，因此构建一种适合我国国情的环境税法律制度势在必行。在这种背景下，选择一个适合我国环境税法律制度构建的模式就成为了重中之重。本文就通过详细地阐述环境税的基础理论和国外的构建模式，在比较国外不同模式的基础上提出它们对我国的借鉴意义。随后本文分析我国环境税制度构建的必要性和可行性和存在的问题，在此基础上提出我国应该分阶段、分步骤循序渐进地进行模式的选择，最后通过基础性制度和保障性制度来构建一个综合的、完整的环境税法律制度，满足可持续发展的要求，也真正体现我国科学发展观的在法律制度的贯彻实践。
[Abstract]:In today's society, the problem of environment and development has gradually become a common global problem. How to coordinate the relationship between current environmental pollution and economic development and follow the path of green sustainable development, This kind of future development trend is our common pursuit. Under the theory of sustainable development, we should stick to the theory of sustainable development. Various countries have taken various measures to protect resources and prevent pollution. Among these measures, environmental tax has become an important means for the state to regulate and solve environmental problems, which has the characteristics of economic system. Through many years of theoretical research and practical experience, the western developed countries have now formed a comprehensive and comprehensive legal system of environmental taxation. Since the reform and opening up to the outside world, Following the path of pollution first and then harnessing, this economic growth mode has led to increasingly serious environmental problems, resulting in serious imbalance of ecological environment and resources, which has also become a problem that restricts the sustainable development of our country. In order to improve this situation, China has taken a variety of measures to increase the intensity of environmental protection. However, at present, our country has not established a complete and systematic legal system of environmental tax, which makes the strength and efficiency of environmental protection in our country somewhat deficient. Therefore, it is imperative to construct a kind of environmental tax legal system suitable for our country's national conditions. Under this background, choosing a model suitable for our country's environmental tax legal system has become the most important. In this paper, the basic theory of environmental tax and the construction model of foreign countries are expounded in detail. On the basis of comparing different foreign models, the paper puts forward their reference significance to our country. Then, this paper analyzes the necessity, feasibility and existing problems of our country's environmental tax system, and then puts forward that our country should be divided into stages. Step by step, the mode is chosen step by step. Finally, a comprehensive and complete legal system of environmental tax is constructed through the basic system and the safeguard system to meet the requirements of sustainable development. Also truly embodies our country's scientific development view in the legal system implementation practice.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;D922.68

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