环境行政征收法制研究

发布时间：2018-04-02 21:08

本文选题：环境行政征收　切入点：环境税　出处：《东北林业大学》2008年硕士论文

【摘要】： 环境问题已经成为当今世界面临的共同问题,制约着经济发展、威胁人类的生存。因此,各国都在积极探索一条协调生存和发展的有效途径。越来越多国家的实践表明:环境行政征收是解决这一问题的有效手段。环境行政征收是环境执法中经常使用的一种手段,也是一种重要的具体行政行为,但其在我国的环境行政法学研究中却是一片空白。环境行政征收包括环境税和环境费,环境行政收费是目前我国解决环境污染和破坏的主要手段,但是我国目前的环境行政收费制度存在诸多问题,理论界对此尚无系统深入的研究;环境税的实施经验来源于发达国家,由于社会、政治、经济方面存在较大的差异,没有现成的模式可套。因此,笔者认为应该充分考虑我国的经济承受能力、企业运行机制、地区发展差异等建立有中国特色的环境行政征收制度。本文的第一部分首先阐述了课题的背景、研究的目的和意义以及研究现状。通过简要的介绍可以发现,目前环境行政征收制度在理论界还没有引起足够的重视。因此,笔者有必要对其进行系统的研究。第二部分和第三部分论述了环境行政征收的概念、特征和作用及理论依据。通过以上问题的界定,为设立符合我国国情的环境行政征收制度打下较坚实的理论基础。第四部分全面评述了我国环境行政征收的现状与缺陷。其中,环境税存在的问题有:课税范围过窄,课税税额过低,课税依据不合理;而环境收费在收费原则、收费标准、收费资金的使用和管理以及收费制度的实施等方面都存在问题。因此,完善我国环境行政征收制度势在必行。第五部分笔者对国外相关制度进行了简要的介绍,其科学的指导思想、合理的立法原则以及完备的法律内容为我国环境行政征收制度的完善提供了新的思路。在本文的最后部分,笔者提出了完善我国环境行政征收制度的几点建议,从环境税和环境费两方面进行论述,环境税的完善包括完善现行的税收体系、开征环境税、消除不必要的补贴,环境费的完善包括改进现有的环境收费制度、适当的进行“费”改“税”、加强收费执法队伍的建设以及加强环保工作的宣传。希望本文能为我国环境行政收制度的完善提供一点思路。
[Abstract]:Environmental problems have become a common problem facing the world today, restricting economic development and threatening the survival of mankind.Therefore, all countries are actively exploring a coordinated survival and development of an effective way.The practice of more and more countries shows that environmental administrative expropriation is an effective means to solve this problem.Environmental administrative expropriation is a common means in environmental law enforcement and an important concrete administrative act, but it is a blank in the study of environmental administrative law in our country.The collection of environmental administration includes environmental tax and environmental charges. Environmental administrative charges are the main means to solve environmental pollution and damage in our country at present. However, there are many problems in the current system of environmental administrative charges in our country.There is no systematic and in-depth research on this in the theoretical circle, and the experience of implementing environmental tax comes from developed countries, because of the great differences in social, political and economic aspects, there is no ready-made model to be applied.Therefore, the author thinks that the environmental administrative levy system with Chinese characteristics should be established with Chinese characteristics, such as the economic bearing capacity of our country, the operating mechanism of enterprises, the regional development difference, and so on.The first part of this paper first describes the background of the subject, the purpose and significance of the study and the status quo.Through a brief introduction, it can be found that the current system of environmental administrative expropriation has not attracted enough attention in the theoretical circle.Therefore, it is necessary for the author to study it systematically.The second and third parts discuss the concept, characteristics, function and theoretical basis of environmental administrative expropriation.Through the definition of the above problems, it lays a solid theoretical foundation for the establishment of the environmental administrative levy system in accordance with the national conditions of our country.The fourth part comprehensively comments on the present situation and defects of environmental administrative expropriation in China.Among them, the problems of environmental tax are: the scope of taxation is too narrow, the amount of tax is too low, and the basis for taxation is unreasonable.There are some problems in the use and management of charging funds and the implementation of charging system.Therefore, it is imperative to perfect our environmental administrative levy system.In the fifth part, the author gives a brief introduction to the relevant systems in foreign countries. Its scientific guiding ideology, reasonable legislative principles and complete legal contents provide a new way of thinking for the perfection of our country's environmental administrative levy system.In the last part of this paper, the author puts forward some suggestions on how to perfect the system of environmental administration collection in China. The author discusses it from the two aspects of environmental tax and environmental fee. The perfection of environmental tax includes perfecting the current tax system and levying environmental tax.To eliminate unnecessary subsidies, the consummation of environmental fees includes improving the existing system of environmental charges, properly carrying out "fees" to "tax", strengthening the construction of toll enforcement teams and strengthening the publicity of environmental protection work.I hope this article can provide some ideas for the improvement of environmental administrative revenue system in China.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：D922.68

【引证文献】