可持续发展条件下环境税费法律制度研究
发布时间：2018-08-13 13:23
【摘要】：随着环境问题的日益严重,世界各国纷纷采取措施来保护环境,手段也是多种多样,从西方一些发达国家的实践经验来看,征收环境税是一种行之有效的举措。其从四个方面表现出其积极作用:从环境保护的方面看,环境税的主要目的是保护环境,环境税的实施促使技术革新并降低污染;从财政收入的方面看,环境税的实施可以有效减少税收扭曲同时也有助于调整现行的税收制度;从宏观经济的方面看,环境税的实施可以促使资源配置更加有效,产业结构更加优化,进而提高整个国民经济水平;从社会效益的方面来看,可以将实施环境税所得的收入用于设立环保性公益岗位,改善失业。 可持续发展的关键在于正确认识自然资源的可持续性开发利用是经济社会可持续发展的基本条件,并以此为基础协调经济发展与自然环境之间的适度关系。 本文试图用理论分析、实证分析、比较分析的方法,一方面探究可持续发展战略与环境税收法律制度之间的内在关系,并对二者进行充分分析的基础上,探讨我国环境税收法律制度在促进可持续发展上的优点与不足;另一方面对国内外环境税收法律制度进行比较与借鉴,最后提出以可持续发展理论为指导来构建与完善我国环境税收法律制度,其包括:改革现行的资源税;开征环境保护税;完善相关税收优惠政策;健全与环境税收法律制度相关的配套措施等具体措施,以此促进我国经济、社会和生态的全面、持续发展。
[Abstract]:With the increasingly serious environmental problems, countries all over the world have taken measures to protect the environment, the means are also varied, from the practical experience of some developed countries in the West, the collection of environmental tax is an effective measure. In terms of environmental protection, the main purpose of the environmental tax is to protect the environment, the implementation of which promotes technological innovation and reduces pollution, and from the perspective of fiscal revenue, The implementation of environmental tax can effectively reduce tax distortion and help to adjust the existing tax system. From a macroeconomic point of view, the implementation of environmental tax can promote more efficient allocation of resources and more optimized industrial structure. From the aspect of social benefits, the income from the implementation of environmental tax can be used to set up environmental protection public welfare posts and improve unemployment. The key of sustainable development is to correctly understand that sustainable exploitation and utilization of natural resources is the basic condition of sustainable economic and social development and to coordinate the moderate relationship between economic development and natural environment. This paper attempts to use the methods of theoretical analysis, empirical analysis and comparative analysis. On the one hand, it explores the internal relationship between the sustainable development strategy and the legal system of environmental taxation, and makes a full analysis of the two methods. This paper discusses the advantages and disadvantages of China's environmental taxation legal system in promoting sustainable development, on the other hand, compares and draws lessons from the domestic and foreign environmental taxation legal systems. In the end, the author proposes to construct and perfect the legal system of environmental taxation under the guidance of the theory of sustainable development, which includes: reforming the current resource tax, levying environmental protection tax, perfecting the preferential tax policy; Perfect the supporting measures related to the legal system of environmental taxation, so as to promote the comprehensive and sustainable development of our country's economy, society and ecology.
【学位授予单位】：西北民族大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22;D922.6;F812.42
本文编号：2181125
[Abstract]:With the increasingly serious environmental problems, countries all over the world have taken measures to protect the environment, the means are also varied, from the practical experience of some developed countries in the West, the collection of environmental tax is an effective measure. In terms of environmental protection, the main purpose of the environmental tax is to protect the environment, the implementation of which promotes technological innovation and reduces pollution, and from the perspective of fiscal revenue, The implementation of environmental tax can effectively reduce tax distortion and help to adjust the existing tax system. From a macroeconomic point of view, the implementation of environmental tax can promote more efficient allocation of resources and more optimized industrial structure. From the aspect of social benefits, the income from the implementation of environmental tax can be used to set up environmental protection public welfare posts and improve unemployment. The key of sustainable development is to correctly understand that sustainable exploitation and utilization of natural resources is the basic condition of sustainable economic and social development and to coordinate the moderate relationship between economic development and natural environment. This paper attempts to use the methods of theoretical analysis, empirical analysis and comparative analysis. On the one hand, it explores the internal relationship between the sustainable development strategy and the legal system of environmental taxation, and makes a full analysis of the two methods. This paper discusses the advantages and disadvantages of China's environmental taxation legal system in promoting sustainable development, on the other hand, compares and draws lessons from the domestic and foreign environmental taxation legal systems. In the end, the author proposes to construct and perfect the legal system of environmental taxation under the guidance of the theory of sustainable development, which includes: reforming the current resource tax, levying environmental protection tax, perfecting the preferential tax policy; Perfect the supporting measures related to the legal system of environmental taxation, so as to promote the comprehensive and sustainable development of our country's economy, society and ecology.
【学位授予单位】：西北民族大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22;D922.6;F812.42
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本文编号：2181125
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