论我国的环境税收法律制度

发布时间：2018-04-04 11:36

本文选题：环境税　切入点：可持续发展　出处：《重庆大学》2010年硕士论文

【摘要】：当今社会,环境恶化、资源短缺和人口激增迫使人类采取必要措施去保护和改善环境。环境税是一种重要的以环境保护为目的经济手段。环境税法律制度是抑制环境危害、筹集治理资金、实现可持续发展的需要,在西方发达国家的建立及其取得的良好效果为其他国家保护环境提供了重要的经验借鉴。我国在利用环境税法律制度保护和改善环境方面与发达国家的做法还有很大的差距,在环境保护上有很多方面在重复西方发达国家的历史做法。在我国环境污染和生态破坏日益加剧的条件下,运用环境税解决环境问题具有深远意义。可持续发展理论的提出加速了人类保护环境的进程,提升了人类利用环境的认识。利用税收制度保护环境在世界各国取得的成功为我国保护环境提供了一条思路,我国需要加强对环境税法律制度的研究和建设,并逐步建立环境税法律制度。借鉴国外税制改革的成功经验,对构建我国的环境税法律制度具有重大的理论和实践意义。我国排污收费制度和资源税制度的缺陷,使得我国构建环境税法律制度的形势更为紧迫。环境权利成本理论、公共信托理论和可持续发展了理论为构建环境税法律制度打下了坚实的理论基础。我国应当遵循税法的法定原则、公平原则和效率原则,推进我国的税费改革,改革排污收费制度,完善原有的资源税制度,这对我国实施可持续发展战略有重大的推动作用。
[Abstract]:In today's society, environmental degradation, shortage of resources and population explosion force mankind to take necessary measures to protect and improve the environment.Environmental tax is an important economic means for the purpose of environmental protection.The legal system of environmental tax is the need to restrain environmental harm, raise funds and realize sustainable development. The establishment of environmental tax in western developed countries and its good results provide important experience for other countries to protect the environment.There is still a big gap between China and the developed countries in using the legal system of environmental tax to protect and improve the environment, and there are many aspects of environmental protection that repeat the historical practices of the western developed countries.Under the condition of increasing environmental pollution and ecological destruction in China, it is of great significance to solve environmental problems by using environmental tax.The theory of sustainable development accelerates the process of environmental protection and promotes the understanding of human utilization of the environment.The success of the tax system in protecting the environment in the world provides a way of thinking for our country to protect the environment. Our country needs to strengthen the research and construction of the legal system of environmental tax and gradually establish the legal system of environmental tax.It is of great theoretical and practical significance to construct the legal system of environmental tax in our country by using the successful experience of foreign tax system reform for reference.The defects of pollution charge system and resource tax system make it more urgent to construct the legal system of environmental tax in our country.Environmental right cost theory, public trust theory and sustainable development theory lay a solid theoretical foundation for the construction of environmental tax legal system.Our country should follow the legal principle, fair principle and efficiency principle of the tax law, promote the tax and fee reform of our country, reform the pollution charge system, and perfect the original resource tax system, which has the important impetus function to our country to carry out the sustainable development strategy.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.68;D922.22;F812.42

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