关于构建绿色环境税体系的研究

发布时间：2018-09-11 16:21

【摘要】：寻求有效的环境规制手段是可持续发展战略下政府公共管理的重要课题。绿色税收,作为一种环境规制的经济手段,可以将环境和资源使用中产生的外部成本内部化,弥补市场制度的缺陷,体现“污染者付费”原则,逐渐成为促进可持续发展的重要方式之一。二十世纪七十年代以来,经济与合作发展组织成员国纷纷推行绿色税收政策,并结合己有税种的结构调整,逐步进行了综合性的绿色税制改革,取得了明显的环境效果和一定程度的经济效应。目前我国税制的整体绿化水平还相对较低,绿色税费种类较少,调节手段单一,调节范围狭窄,在税费总收入中的比重相对偏小,其作为环境规制手段的重要作用还没有得到充分发挥。借鉴国外税制绿化的经验,对可持续发展战略下中国税制绿化的现状、条件、效应和路径进行研究,不仅能够弥补现有理论研究的不足,还可以为我国税制优化变迁中绿色化变革提供前瞻性思路和政策参考。本文以我国税收制度绿色化为研究对象,通过对我国税制绿化的理论分析和实证分析来研究税制绿化的环境效应、经济效应和发展路径等。除导论和文献综述外,本文可分为三部分。本文首先基于经验研究成果,在理论研究部分首先以外部性理论和公共物品理论为基础,阐述了可持续发展战略下环境资源外部性等特征及绿色税收的规制原理,通过局部均衡分析和一般均衡分析,对绿色税收的税率设定和所造成的福利变化效应进行了理论分析。然后对我国税制绿化现状进行了实证研究,分析了我国绿色税费的作用、特点和不足,评价了税制绿化程度并分析了原因,对现有绿色税费的环境效果和经济效应进行了回归检验。研究表明,我国税制绿化水平较低,环境调节作用有限,对经济发展和税制优化的作用不明显。最后在理论研究和实证研究的基础上,第三部分考察了OECD国家税制绿化的历史经验、环境效果和经济效应,并以此为借鉴对比,分析中国实行税制绿化改革的影响。针对转轨时期我国税制绿化的条件特征提出了税制绿化的制度创新对策。
[Abstract]:To seek effective means of environmental regulation is an important subject of government public management under the strategy of sustainable development. Green tax, as an economic means of environmental regulation, can internalize the external cost generated in the use of environment and resources, make up for the defects of market system, and embody the "polluter pays" principle. Gradually become one of the important ways to promote sustainable development. Since the 1970s, member countries of the Organization for Economic and Development Cooperation and Development have implemented green tax policies one after another, and have gradually carried out comprehensive green tax reform in the light of the structural adjustment of their own taxes. Significant environmental and economic effects have been achieved. At present, the overall greening level of our country's tax system is relatively low, with fewer types of green taxes and fees, a single means of regulation, a narrow range of regulation, and a relatively small proportion in the total revenue of taxes and fees. Its important role as a means of environmental regulation has not been fully played. Using the experience of foreign countries for reference, this paper studies the current situation, conditions, effects and paths of Chinese tax system greening under the strategy of sustainable development, which can not only make up for the deficiency of the existing theoretical research. It can also provide a forward-looking thinking and policy reference for the green change in the optimization and change of China's tax system. This paper studies the environmental effect, economic effect and development path of the tax system greening through the theoretical and empirical analysis of the green tax system in our country. In addition to the introduction and literature review, this paper can be divided into three parts. Firstly, based on the empirical research results and the theory of externality and public goods, this paper expounds the characteristics of the externality of environment and resources under the strategy of sustainable development and the principle of regulation of green tax in the part of theoretical research, which is based on the theory of externality and the theory of public goods. By means of partial equilibrium analysis and general equilibrium analysis, the tax rate setting of green tax and the effect of welfare change caused by green tax are theoretically analyzed. Then it makes an empirical study on the present situation of China's tax system greening, analyzes the functions, characteristics and deficiencies of green taxes and fees in China, evaluates the greening degree of the tax system and analyzes the reasons for the greening of the tax system. The environmental and economic effects of existing green taxes and fees are tested by regression test. The research shows that the greening level of tax system in our country is low, the effect of environmental regulation is limited, and the effect on economic development and tax system optimization is not obvious. Finally, on the basis of theoretical research and empirical research, the third part investigates the historical experience, environmental effect and economic effect of OECD national tax system greening, and analyzes the influence of China's implementation of tax system greening reform. In view of the condition characteristic of our country's tax system greening during the transition period, this paper puts forward the system innovation countermeasure of the tax system greening.
【学位授予单位】：财政部财政科学研究所
【学位级别】：博士
【学位授予年份】：2013
【分类号】：F812.42

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