我国环境税制的研究

发布时间：2018-02-01 08:01

本文关键词： 环境保护税法制度　出处：《吉林财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：党的十八大报告明确指出：建设中国特色社会主义，总依据是社会主义初级阶段，总布局是五位一体，必须更加自觉地把全面协调可持续作为深入贯彻落实科学发展观的基本要求，全面落实经济建设、政治建设、文化建设、社会建设、生态文明建设五位一体总体布局，促进现代化建设各方面相协调，促进生产关系与生产力、上层建筑与经济基础相协调，不断开拓生产发展、生活富裕、生态良好的文明发展道路。新一届党和国家领导人高度重视人类社会协调可持续发展，以“壮士断腕”的决心和勇气深化政治经济体制改革，调整经济结构，转变经济增长方式，大力培育科技创新、环保生态的新兴经济增长点。因此，，在当前背景下，建立健全我国环境税制能正面引导传统行业进行技术改造和升级，降低能耗和排污量，让宏观调控这只“看得见的手”充分发挥积极作用，同时，进一步保障用于环境治理和生态保护的专门人员、设施的开支来源，从而达到社会发展和自然环境的和谐共处。本文从三个方面浅析我国环境保护税制度，第一部分对环境税进行概述，包括环境税的概念、特征、作用以及发达国家环境税制的相关情况和对我国的经验借鉴。第二部分主要介绍了我国现行的环境税制以及对存在的问题进行了剖析。1994年税制改革后，逐步出台了一批税收法律规范，主要有资源税法、消费税法、车船使用税法、城市维护建设税法、城镇土地使用税法、耕地占用税法等。这些税法在实施过程中起到了保护环境的作用，但是也暴露出一些缺陷，例如：环境税种少、税法制度不合理、环境收费多、排污收费不合理等问题。就以上问题，本文第三部分提出了完善环境税制的原则、框架和具体对策。健全环境税制应该遵循公平、效率、循序渐进和简化原则，完善环境税制的整体设计，改革消费税制度，完善资源税法和税收政策。本文着眼于通过完善环境税制促进国家经济模式从粗放型向集约型方向转变。
[Abstract]:The report of the 18 National Congress of the Communist Party of China clearly pointed out that the general basis for building socialism with Chinese characteristics is the primary stage of socialism and the total layout is five in one. We must more consciously regard overall coordination and sustainability as the basic requirement of carrying out the scientific concept of development, and comprehensively carry out economic construction, political construction, cultural construction and social construction. The overall layout of ecological civilization construction is five in one, promoting the coordination of all aspects of modernization construction, promoting production relations and productive forces, coordinating superstructure with economic base, continuously developing production and living a rich life. The new party and state leaders attach great importance to the coordinated and sustainable development of human society, deepen the reform of the political and economic system and readjust the economic structure with the determination and courage of "strong men to break their wrists". Changing the mode of economic growth, vigorously cultivating scientific and technological innovation, environmental protection ecological emerging economic growth point. Therefore, under the current background, the establishment and improvement of our country's environmental tax system can positively guide the traditional industries to carry out technological transformation and upgrading. We will reduce energy consumption and sewage discharge, give full play to the positive role of the "visible hand" of macro-control, and at the same time further safeguard the sources of expenditure for specialized personnel and facilities for environmental control and ecological protection. In order to achieve social development and the harmonious coexistence of the natural environment. This paper analyzes the tax system of environmental protection in China from three aspects. The first part is an overview of environmental tax, including the concept and characteristics of environmental tax. The second part mainly introduces the current environmental tax system of our country and the existing problems. After the tax system reform in 1994. Gradually introduced a number of tax laws, mainly resources tax law, consumption tax law, vehicle and ship use tax law, urban maintenance and construction tax law, urban land use tax law. These tax laws have played a role in protecting the environment in the process of implementation, but also exposed some shortcomings, such as: less environmental taxes, unreasonable tax law system, and more environmental charges. The third part of this paper puts forward the principles, framework and specific countermeasures to improve the environmental tax system. The principles of fairness, efficiency, gradual progress and simplification should be followed to improve the environmental tax system. Improving the overall design of the environmental tax system, reforming the consumption tax system, perfecting the resource tax law and tax policy, this paper aims at promoting the transformation of the national economic model from extensive to intensive through perfecting the environmental tax system.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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