我国二氧化硫税制度设计研究

发布时间：2018-07-31 07:05

【摘要】：人类通过改造世界来满足自己的物质需求。尽管人类的物质生活水平在不断的提高，但同时由于人类的滥砍滥伐森林、乱排“工业三废”、过度开发自然资源等行为致使全球将面临资源枯竭、全球变暖、酸雨增多、雾霾频发等环境问题。尤其环境污染问题严重影响了经济可持续发展，同时也影响了人们的生活质量和身体健康。随着环境污染问题越来越突显，人类的环保意识开始逐渐增强，提出了绿色、循环、无碳经济、绿色财税政策、可持续发展等概念。各国政府也采取各种节能减排措施来控制环境污染。例如美国、法国、挪威、瑞典等国家通过开征二氧化硫税来控制二氧化硫的排放，缓解环境污染问题。我国是煤炭和石油生产和消费大国，同时也是二氧化硫排放量最大的国家。二氧化硫的大量排放致使我国多地酸雨频繁发生，严重危害了人们的身体健康、生活质量，同时也影响了农作物的生长。虽然我国也采取了一些二氧化硫减排措施（如排污费制度），但由于其本身也存在着种种缺陷，减排效果不太明显。排污收费制度法律层次低、征收范围窄、征收标准低、排污费收支缺乏公正透明性。此外，虽然我国现行的资源税、消费税等税种会对一些污染产品征税，体现了二氧化硫减排的性质。但是毕竟不是专门解决环境问题的税种，其目的不是为了实现二氧化硫的减排，对控制二氧化硫污染作用十分有限。税收手段较排污费制度具有法律层次高，征收标准高、税款收支公正透明等优点。开征二氧化硫税不仅可以控制环境污染，还可以推进我国产业结构优化升级和促进新能源、环保技术的开发，有利于经济持续稳定的发展，符合科学发展观的要求。而目前我国缺乏专门针对环境污染的环境税。因此研究开征二氧化硫税，以税收手段来控制和改善环境污染问题是当前重要课题。本文基于以上背景并立足于国内外研究现状，采用文献综述法，搜集、归纳整理了相关中外文献。采用比较分析法，总结了国外开征二氧化硫税的可借鉴经验。本文还分析了现行排污费存在的问题和现行税制的不足，突出了开征二氧化硫税的优越性和现实意义。我国征收二氧化硫税不仅有政府政策支持，而且有公共物品理论、庇古税理论、外部性理论、双重红利理论等理论支撑，又有排污费制度积累的二氧化硫排放量的测量经验。因此，现在已具备了开征二氧化硫税的条件。目前，我国对二氧化硫税制的研究还处于初级阶段。因此，，本文在结合国外经验和我国实际的基础上，明确了二氧化硫税制设计的目的、原则，并在具体税制要素及相关配套措施方面提出了我国开征二氧化硫税的政策构想和建议。总之，为解决环境污染问题，我国应当开征二氧化硫税。在二氧化硫税制设计上要具体合理、具有可操作性，要充分考虑我国实际，注重相关配套措施。
[Abstract]:Human beings meet their material needs by transforming the world. Although the material standard of living of human beings is constantly improving, but at the same time, due to human actions such as deforestation, indiscriminate disposal of "three wastes of industry" and over-exploitation of natural resources, the world will face depletion of resources, global warming, and increasing acid rain. Haze frequency and other environmental problems. In particular, environmental pollution has seriously affected the sustainable development of the economy, but also affected the quality of life and health of people. With the problem of environmental pollution becoming more and more prominent, the consciousness of environmental protection began to strengthen gradually. The concepts of green, recycling, carbon free economy, green finance and tax policy, sustainable development and so on have been put forward. Governments also take a variety of energy-saving measures to control environmental pollution. For example, the United States, France, Norway, Sweden and other countries through the introduction of sulfur dioxide taxes to control sulfur dioxide emissions, to alleviate environmental pollution. China is a big producer and consumer of coal and oil, and the largest emission of sulfur dioxide. A large amount of sulfur dioxide emissions cause frequent occurrence of acid rain in many places in China, which seriously endanger people's health, quality of life, and also affect the growth of crops. Although China has also adopted some measures to reduce the emission of sulfur dioxide (such as sewage charge system), because of its own defects, the effect of emission reduction is not obvious. The legal level of sewage charge system is low, the scope of collection is narrow, the standard of collection is low, and the revenue and expenditure of sewage fee is lack of fairness and transparency. In addition, although the current resources tax, consumption tax and other taxes will tax some polluting products, which reflects the nature of sulfur dioxide emission reduction. But after all, it is not a special tax to solve the environmental problem, its purpose is not to achieve the emission reduction of sulfur dioxide, so it has a very limited effect on the control of sulfur dioxide pollution. The tax method has the advantages of higher legal level, higher collection standard and fair and transparent tax revenue and expenditure than the sewage charge system. The introduction of sulfur dioxide tax can not only control environmental pollution, but also promote the optimization and upgrading of China's industrial structure and promote the development of new energy and environmental protection technologies, which is conducive to the sustained and stable development of the economy and conforms to the requirements of the scientific development view. But at present our country lacks the environment tax which specially aims at the environment pollution. Therefore, it is an important issue to study the introduction of sulfur dioxide tax and to control and improve the environmental pollution by means of tax. Based on the above background and the current research situation at home and abroad, the literature review method is used to collect and summarize the relevant Chinese and foreign literature. By using comparative analysis method, the experience of collecting sulfur dioxide tax abroad is summarized. This paper also analyzes the problems existing in the current sewage charges and the shortcomings of the current tax system, and highlights the advantages and practical significance of levying the sulfur dioxide tax. The collection of sulfur dioxide tax in China is supported not only by government policy, but also by public goods theory, Pigou tax theory, externality theory, double dividend theory and so on. As a result, conditions are now in place for a sulphur dioxide tax. At present, the study of sulfur dioxide tax system in China is still in the primary stage. Therefore, based on the experience of foreign countries and the reality of our country, the purpose and principle of the design of sulfur dioxide tax system are clarified in this paper. In the aspects of specific tax system elements and related supporting measures, the policy ideas and suggestions on the introduction of sulfur dioxide tax in China are put forward. In short, in order to solve the problem of environmental pollution, China should levy sulfur dioxide tax. The design of sulfur dioxide tax system should be concrete and reasonable, and it should be operable, fully consider the reality of our country and pay attention to the relevant supporting measures.
【学位授予单位】：河北经贸大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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