我国碳税立法模式研究

发布时间：2018-01-20 07:19

本文关键词： 碳税立法模式选择标准实现方式　出处：《西南政法大学》2014年硕士论文　论文类型：学位论文

【摘要】：碳税立法模式是指，特定的主体依据一定的职权和程序，在碳税立法时所遵循和参照的惯常路径、基本程式和标准样式等要素所组成的有机整体，它既属于历史的范畴也是国情的产物。碳税立法模式的不同，其承载的立法者的价值期望也不相同。科学合理的选择碳税开征的立法模式，不仅可以减少碳税开征成本（包括立法成本、执法成本以及司法成本）、缓解碳税的实施阻力、促进税制的协调，而且对于助推我国当前税制改革，打造一套效率更高、更简便、更绿色的税制体系具有重要意义。可见，碳税的立法模式是一个非常重要的研究课题，但是学界中对此却缺乏深入系统的研究，这显然不利于推进我国碳税立法的进程。就目前的研究现状而言，学者们提出了三种立法模式，一种是“独立型”模式；一种是“融入型”立法模式；还有一种是“环境税”模式。针对上述三种模式，本文尝试从历史分析法和比较分析法的角度剖析三种模式各自的优劣，以期对我国碳税立法模式的选择有所裨益。具体而言，本文的一共分为五部分：引言部分对论文研究的背景、意义、国内外研究现状、研究方法以及创新之处逐一进行说明。第一部分，文章从碳税立法模式的基本概念入手，在厘清相关核心概念的基础之上，进一步对立法模式的基本内涵、属性以及研究意义进行了论述。第二部分，主要运用历史分析法对我国1994年税制改革以来，，税制体系中与碳税相关的税收立法进行梳理和评析，并对相关税制的改革经验、立法原则以及指导思想进行系统的归纳和总结，为我国合理选择碳税的立法模式提供借鉴。第三部分，首先，运用比较分析法对目前国外碳税实施的立法模式进行归纳和总结；其次，从路径依赖等角度对国外不同碳税立法模式进行比较分析，以期找到这些国家碳税立法模式的共通性经验；最后，对相关经验进行总结和提炼，得出我国碳税立法模式的选择应当充分考虑本土国情的同时注重税制的协调以及实施策略等。第四部分，作为论文研究的核心部分，首先，对学界中提出的三种碳税立法模式进行回应；其次，回归我国国情，在考察“本土资源”的基础之上提出我国碳税立法模式选择的价值标准，并据此对学界中提出的三种立法模式进行评析与重构，进而得出经过精心设计以及恰当的制度安排，“环境税”模式才是我国碳税立法模式的应然选择；最后，本文对“环境税”模式的实现方式提出了几点针对性的建议，具体从实施战略、法律形式等方面进行探讨。
[Abstract]:The model of carbon tax legislation refers to the organic whole composed of certain elements such as basic program and standard style, according to certain functions and procedures, the usual path followed and referenced in the legislation of carbon tax. It is not only a historical category but also a product of national conditions. The carbon tax legislative model is different, and the value expectations of the legislators are also different. Scientific and reasonable choice of carbon tax levy legislative model. It can not only reduce the cost of levying carbon tax (including legislative cost, law enforcement cost and judicial cost), ease the resistance of carbon tax implementation, promote the coordination of tax system, but also help to promote the current tax system reform in China. It is important to create a more efficient, simpler and greener tax system. It can be seen that the legislative model of carbon tax is a very important research topic, but there is a lack of in-depth and systematic research on it in academic circles. This is obviously not conducive to the advancement of China's carbon tax legislation. As far as the current research situation is concerned, scholars have put forward three legislative models, one is the "independent" model; One is the legislative model of "integration"; According to the above three models, this paper tries to analyze the advantages and disadvantages of the three models from the perspective of historical analysis and comparative analysis. In order to our country carbon tax legislation mode choice has the benefit. Specifically, this paper is divided into five parts: The introduction explains the background, significance, current research situation, research methods and innovation of the thesis one by one. In the first part, the article starts with the basic concept of carbon tax legislative model, on the basis of clarifying the relevant core concepts, further discusses the basic connotation, attributes and research significance of the legislative model. The second part mainly uses the historical analysis method to comb and evaluate the tax legislation related to carbon tax in the tax system since the tax system reform in 1994 in our country and to the relevant tax system reform experience. The legislative principles and guiding ideology are systematically summarized and summarized to provide reference for the reasonable choice of carbon tax legislative model in China. The third part, first of all, the use of comparative analysis of the current foreign carbon tax implementation of the legislative model are summarized and summarized; Secondly, from the perspective of path dependence, this paper makes a comparative analysis of different carbon tax legislation models in foreign countries in order to find out the common experience of these countries' carbon tax legislation models. Finally, the author summarizes and refines the relevant experience, and concludes that the choice of legislation mode of carbon tax in our country should fully consider the local national conditions and pay attention to the coordination of tax system and the implementation strategy and so on. The 4th part, as the core part of the thesis, first of all, to respond to the three kinds of carbon tax legislation model put forward in the academic circles; Secondly, return to China's national conditions, on the basis of "local resources" proposed on the basis of carbon tax legislation model selection of the value standard, and on the basis of the three proposed in the academic community of legislative models for evaluation and reconstruction. It is concluded that after careful design and proper institutional arrangement, the "environmental tax" model is the natural choice of our country's carbon tax legislation model. Finally, this paper puts forward some suggestions on how to realize the mode of "environmental tax", and probes into the implementation strategy, legal form and so on.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;D922.22

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