我国环境税收法律制度研究

发布时间：2018-06-17 09:34

本文选题：环境税 + 环境税收法律制度　；参考：《安徽大学》2006年硕士论文

【摘要】： 随着可持续发展理论得到国际社会日益广泛的认同，环境保护问题备受各国政府重视。税收作为政府用以调节社会经济生活的一种重要工具和手段，在保护环境方面发挥着越来越重要的作用。一个以纠正市场失效、保护环境为政策目标的新的税收类别——环境税收正在迅速兴起。自1994年的税制改革以来，我国税法虽不断完善，但作为税法之范畴的环境资源税收法律制度，与我国国内日益严重的环境形势对环境资源税收法律制度的要求相比，仍然存在不少问题。鉴此，全面系统地研究并构建中国环境税收法律制度，就显得十分必要。本文对我国现行环境税收法律制度的现状和不足进行了分析和评价，并在研究发达国家环境税收立法的基础上，结合中国实际进行了阐述，并提出了进一步完善我国环境税收法律制度的初步构想。本文共分四个部分。第一部分是对环境税的概述。首先对环境税概念的来源、内涵和发展趋势从理论上进行了深入的分析，提出了环境税的定义；然后总结了环境税的一般法律特征及其自身的特点；最后分析了环境税的四个类型，并揭示了环境税的五大重要作用。第二部分阐述了国外环境税收法律制度及其对我国的借鉴。本部分主要对欧盟及OECD等组织中的发达国家的环境税收法律制度进行了具体分析，总结了发达国家环境税收法律制度的相关经验和成功之处，揭示了其对构建完善的中国环境税收法律制度的借鉴作用。第三部分论述了我国现行环境税收法律制度及其存在的问题。本部分首先对我国现行的环境税收法律制度进行了具体分析，并且引用了大量有说服力的数据对论文的观点进行了论证；然后结合中国经济发展与环境资源保护现状，指出了目前该制度中存在的比较明显的五个方面的问题，，并且逐一进行了阐述和分析研究。第四部分提出了我国环境税收法律制度完善的对策建议。本部分首先通过分析环境税收法律制度与保护环境资源、解决绿色壁垒和健全我国环境税收体系的关系，提出了完善我国环境税收法律制度的现实必要性；然后提出了构建我国环境税收法律制度应当坚持的基本原则，并且明确了我国环境税收法律制度的总体框架；最后结合我国实际与环保要求，从制定环境保护税法、完善资源税法、改革消费税法和完善税收优惠政策几个方面提出了完善我国环境税收法律制度的具体建议。
[Abstract]:With the increasing recognition of sustainable development theory in the international community, environmental protection has been attached great importance to by governments all over the world. As an important tool and means for government to regulate social and economic life, tax plays an increasingly important role in protecting the environment. A new tax category, which aims to correct market failures and protect the environment, is rising rapidly. Since the reform of the tax system in 1994, although the tax law of our country has been continuously improved, the legal system of environmental resources taxation, which is the category of tax law, is compared with the requirement of the legal system of environmental resources taxation in our country, which is increasingly serious in our country. There are still many problems. In view of this, it is necessary to study and construct China's environmental taxation legal system in a comprehensive and systematic way. This paper analyzes and evaluates the present situation and deficiency of our country's current environmental taxation legal system, and on the basis of studying the legislation of environmental taxation in developed countries, combined with the actual situation of China, it expounds it. And put forward further perfect our country environment tax law system preliminary idea. This paper is divided into four parts. The first part is an overview of environmental tax. Firstly, the origin, connotation and development trend of the concept of environmental tax are analyzed in depth, and the definition of environmental tax is put forward, then the general legal characteristics of environmental tax and its own characteristics are summarized. Finally, four types of environmental tax are analyzed, and five important roles of environmental tax are revealed. The second part expounds the foreign environmental taxation legal system and its reference to our country. This part mainly analyzes the legal system of environmental taxation in developed countries such as the European Union and OECD, and summarizes the relevant experience and success of the legal system of environmental taxation in developed countries. It reveals its reference to the construction of a sound legal system of environmental taxation in China. The third part discusses the current legal system of environmental taxation and its existing problems. This part firstly analyzes the current legal system of environmental taxation in China, and cites a large number of convincing data to demonstrate the point of view of the paper, and then combines the current situation of China's economic development and environmental resources protection. This paper points out five obvious problems in this system and analyzes them one by one. The fourth part puts forward the countermeasures and suggestions to perfect the legal system of environmental taxation in China. This part firstly analyzes the relationship between the legal system of environmental taxation and the protection of environmental resources, solves the relationship between green barriers and the improvement of our country's environmental tax system, and puts forward the realistic necessity of perfecting the legal system of environmental taxation in China. Then it puts forward the basic principles that should be adhered to in the construction of our country's environmental taxation legal system, and clarifies the general framework of our country's environmental taxation legal system. This paper puts forward some concrete suggestions on perfecting the legal system of environmental taxation in China from the aspects of perfecting the resource tax law, reforming the consumption tax law and perfecting the preferential tax policy.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.22

【引证文献】