循环经济下我国环境税法律制度研究
发布时间：2018-10-31 10:48
【摘要】：摘要：循环经济(Circular Economy)现已成为一大潮流,主要是通过废弃物或废旧物质的循环再生利用发展经济,以“减量化、再利用、再循环”为原则,以低消耗、低排放为基本特征,在资源开采、生产消耗、产品消费、废物产生等环节,逐步建立起全社会的资源循环利用体系,是一种实现生态效益和经济效益双赢目标的经济发展模式。在发展循环经济的过程中,世界各国纷纷利用环境税这一经济手段对其进行扶持。 在各国扶持循环经济的环境税收法律制度中,由于各国的经济发展水平不同等原因,制定的税法制度也不尽相同。目前我国循环经济还处于起步阶段,其发展也缺乏必要的环境税法支撑体系。不但缺少专门的税种,而且在税收优惠政策上也存在许多不利于循环经济发展的规定,需要进一步的完善。 本文对德国、荷兰、美国等国家为发展循环经济所实施的相应环境税收法律制度进行了比较分析。在分析国外实践经验的基础上,联系我国的国情,指出我国发展循环经济的环境税法支持可以从四个方面进行：改革资源税制度,增强其环境保护功能；完善环境税收优惠政策,支持循环生产；调整消费税制度,发挥其引导节能消费的作用；改革排污费制度,开征专项环境税种。
[Abstract]:Abstract: recycling economy (Circular Economy) has become a major trend, mainly through the recycling of waste or waste materials to develop the economy, with "reduction, reuse, recycling" as the principle, with low consumption, low emissions as the basic characteristics. In the links of resource exploitation, production consumption, product consumption, waste generation and so on, it is an economic development mode to realize the win-win goal of ecological benefit and economic benefit by gradually establishing the system of recycling and utilization of resources in the whole society. In the process of developing circular economy, countries all over the world use environmental tax as an economic means to support it. In the environmental taxation legal system of supporting circular economy in various countries, the tax law system is not the same because of the different economic development level of each country. At present, the circular economy in China is still in its infancy, and its development lacks the necessary environmental tax supporting system. Not only lack of special tax categories, but also there are many regulations which are not conducive to the development of circular economy in the preferential tax policy, which need to be further improved. This paper makes a comparative analysis of the corresponding environmental tax legal systems implemented by Germany, the Netherlands and the United States for the development of circular economy. On the basis of analyzing the practical experience of foreign countries and considering the national conditions of our country, it is pointed out that the support of environmental tax law for the development of circular economy in China can be carried out in four aspects: reforming the system of resource tax and enhancing its function of environmental protection; We should improve the preferential policies of environmental taxation and support circular production; adjust the consumption tax system to give play to its role in guiding energy conservation and consumption; and reform the system of sewage charges and introduce special environmental taxes.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.22;D922.6;F812.42
[Abstract]:Abstract: recycling economy (Circular Economy) has become a major trend, mainly through the recycling of waste or waste materials to develop the economy, with "reduction, reuse, recycling" as the principle, with low consumption, low emissions as the basic characteristics. In the links of resource exploitation, production consumption, product consumption, waste generation and so on, it is an economic development mode to realize the win-win goal of ecological benefit and economic benefit by gradually establishing the system of recycling and utilization of resources in the whole society. In the process of developing circular economy, countries all over the world use environmental tax as an economic means to support it. In the environmental taxation legal system of supporting circular economy in various countries, the tax law system is not the same because of the different economic development level of each country. At present, the circular economy in China is still in its infancy, and its development lacks the necessary environmental tax supporting system. Not only lack of special tax categories, but also there are many regulations which are not conducive to the development of circular economy in the preferential tax policy, which need to be further improved. This paper makes a comparative analysis of the corresponding environmental tax legal systems implemented by Germany, the Netherlands and the United States for the development of circular economy. On the basis of analyzing the practical experience of foreign countries and considering the national conditions of our country, it is pointed out that the support of environmental tax law for the development of circular economy in China can be carried out in four aspects: reforming the system of resource tax and enhancing its function of environmental protection; We should improve the preferential policies of environmental taxation and support circular production; adjust the consumption tax system to give play to its role in guiding energy conservation and consumption; and reform the system of sewage charges and introduce special environmental taxes.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.22;D922.6;F812.42
【相似文献】
相关期刊论文 前10条
1 黎昌卫;;发展循环经济的实践与税收对策[J];理论与当代;2006年01期
2 关礼;;支持循环经济和生态建设的财税政策思考[J];当代广西;2006年22期
3 陈工;经合组织国家税务与环境专家关于开征环境税的看法及借鉴[J];财金贸易;1997年06期
4 王彤;;日本环境税的实施情况[J];红旗文稿;2007年06期
5 ;开征环境税——建设生态文明的必然选择[J];前进论坛;2008年05期
6 王欣;市场经济条件下开征环境税的可行性探讨[J];哈尔滨市委党校学报;2004年04期
7 王鹏;发展循环经济的法律思考[J];环渤海经济w，
本文编号：2301895
本文链接：https://www.wllwen.com/falvlunwen/huanjingziyuanfa/2301895.html
