能源环境税的中外实践及我国改进对策

发布时间：2018-02-14 04:20

本文关键词： 能源环境税税收实践改进对策　出处：《中国环境科学研究院》2014年硕士论文　论文类型：学位论文

【摘要】：能源是国民经济发展的基础,解决好能源活动引发的环境问题正在成为全球性的课题。为了控制污染和提升环境质量,发达国家已经开始采取多种政策手段去调节能源活动主体的生产和消费行为,这其中既有命令控制型手段,也有经济刺激型手段。在众多的政策手段中,能源环境税以其对市场的扭曲程度小、对提高能源使用效率的刺激作用强、对污染行为的调控力度大等优势成为环境管理的热点。相比于发达国家,我国目前尚未实施专门的能源环境税,基于这一现实,研究探讨如何在我国实施完善的能源环境税是极具现实意义的。本文运用文献分析法确定了研究目标之所在,利用规范分析、实证分析、比较分析的方法开展了以下研究： (1)从基本理论入手界定了能源环境税的概念及其内涵。 (2)梳理了国外能源环境税的发展情况,总结了其实施的成功经验。 (3)通过对比中外能源环境税的实施情况,总结了我国能源环境税收实践当中存在的问题。 (4)针对实践中存在的问题,提出了改进我国能源环境税的总体设想和具体的政策建议。本研究的主要结论是： (1)能源环境税是作用于能源的流通环节,通过影响能源活动主体的行为来获得环境保护效益的税种的总称。完善的能源环境税应该以开采、消费以及排放这三个环节的税种来共同实现税收的环境保护功能。 (2)国外征收能源环境税的经验可以总结为：立足本国国情,坚持循序渐进,保持税收中性,坚持专款专用,注重税收差别和税收减免的使用。 (3)我国现行的能源环境税存在的问题表现为：资源税的定位存在偏差；消费税和机动车税的调控力度不够；现阶段排污收费无法完全替代排放税的功能。 (4)改进我国的能源环境税应该从以下四个方面入手：改革资源税,强化资源税的环境保护功能；完善消费税,加强消费税对能源消费的调控力度；完善机动车税,增强机动车税的环保激励；加快费改税,以排放税取代排污收费。
[Abstract]:Energy is the foundation of national economic development. To solve the environmental problems caused by energy activities is becoming a global topic. In order to control pollution and improve environmental quality, Developed countries have begun to adopt a variety of policy measures to regulate the production and consumption behavior of the main players of energy activities, including command-and-control and economic stimulus. Energy and environment tax has become a hot spot in environmental management because of its small distortion to the market, strong stimulation to improve energy use efficiency, and great control of pollution behavior, etc. Compared with developed countries, energy and environment tax has become a hot spot in environmental management. There is no special energy environment tax in our country at present. Based on this reality, it is of great practical significance to study how to implement perfect energy environment tax in our country. This article uses the literature analysis method to determine the research goal, uses the normative analysis, the empirical analysis, the comparative analysis method to carry on the following research:. The concept and connotation of energy and environment tax are defined from the basic theory. The development of foreign energy and environment tax is reviewed, and the successful experience of its implementation is summarized. By comparing the implementation of energy and environment tax between China and foreign countries, this paper summarizes the problems existing in the practice of energy and environment taxation in China. 4) aiming at the problems existing in practice, this paper puts forward the general idea and concrete policy suggestions for improving the energy environment tax in China. The main conclusions of this study are:. Energy and environment tax is a kind of tax that acts on the circulation of energy, and obtains the benefit of environmental protection by influencing the behavior of the main body of energy activities. A perfect energy and environment tax should be exploited. Consumption and emissions of these three links of taxes to achieve tax environmental protection function. 2) the experience of foreign countries in collecting energy and environment tax can be summarized as follows: based on the national conditions of our country, we should persist in gradual and orderly progress, keep tax neutrality, insist on special use of special funds, pay attention to the use of tax differences and tax deductions. 3) the existing problems of energy and environment tax in our country are as follows: the orientation of resource tax is biased; the regulation of consumption tax and motor vehicle tax is not strong enough; and the pollution charge cannot completely replace the function of emission tax at the present stage. 4) to improve the energy and environment tax in our country, we should start with the following four aspects: reforming the resource tax, strengthening the environmental protection function of the resource tax, perfecting the consumption tax, strengthening the regulation and control of the consumption tax on energy consumption, perfecting the motor vehicle tax, Enhance the environmental incentives of motor vehicle tax; speed up the change of fees into taxes and replace pollution charges with emission taxes.
【学位授予单位】：中国环境科学研究院
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F206

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