我国环境税征收的现状及对策建议研究

发布时间：2018-01-20 16:50

本文关键词： 环境税征收对策　出处：《上海海关学院》2017年硕士论文　论文类型：学位论文

【摘要】：我国的发展从最初的只追求经济发展,到现在的更追求环境的和谐发展,也才经历了不久的时间,但是我们为了发展经济已经给环境造成了很严重的影响,我们也采取了很多努力去保护环境,其中就包括运用市场的手段,即通过征收环境污染的税费,帮助解决污染困境。但是我国的环境税制度现在还不够完善,现在起到环境税作用的税种分散在好几个环节和好几个类别中,征管分散,部分以行政法规,部分以法律,难以统一征管力度。征收上来的税额也分散,无法集中,专门用来治理环境,所以治理效果也就不尽如人意。所以建立独立的环境税非常有必要,刚刚立法通过的《环境税法》,就是表明我国通过法律征收税收用以保护环境的决心。本文首先分析环境税的基础理论,包括外部性理论、公共物品理论等。通过研究分析基础理论,我们越发接近环境税的根本,也更了解为何征收环境税。接着对比分析我国现行的环境税以及收费的政策,我们可以看到我国现行的环境税政策的优势和弊端,可以给予接下来的独立设置的环境税种更多引导,对于完善我国的环境税政策很有参考价值。接着总结国外环境税征收的经验,以对我国进一步完善环境税的征收提供启示。最后本文在对我国即将开始独立征收的环境税制度进行评价的基础上,提出进一步完善我国环境税的政策建议。
[Abstract]:The development of our country from the initial pursuit of economic development, to now more pursuit of the harmonious development of the environment, but we have caused a very serious impact on the environment in order to develop the economy. We have also taken a lot of efforts to protect the environment, including the use of market means, that is, through the collection of taxes and fees on environmental pollution, to help solve the pollution dilemma, but our country's environmental tax system is not perfect. Now the taxes that play the role of environmental tax are scattered in several links and several categories, and the collection and management are scattered, partly by administrative laws and regulations, and partly by laws, so it is difficult to unify the force of collection and management. The amount of taxes collected is also scattered. Can not be centralized, specifically used to control the environment, so governance effect is not satisfactory. So it is very necessary to establish an independent environmental tax, just passed the "Environment tax Law". This paper first analyzes the basic theory of environmental tax, including externality theory, public goods theory and so on. We are closer to the root of environmental tax and understand why environmental tax is levied. Then we can see the advantages and disadvantages of our current environmental tax policy by comparing and analyzing the current environmental tax and charging policies in our country. Can give the following independent set of environmental taxes more guidance for the improvement of environmental tax policy in China is very valuable. Then summarize the experience of foreign environmental tax collection. In order to further improve the collection of environmental tax in China, this paper finally puts forward some policy suggestions on how to further perfect the environmental tax system on the basis of the evaluation of the independent collection system of environmental tax in China.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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