完善论文：完善我国环境保护税问题研究

关税种的整合、增设具体的环境保护税种、改革现存的排污收费制度及相关税收优惠制度的完善等。

【英文摘要】Environmental pollution is a kind of economic activity which has negative effects, while we can take measures to deal with this problem, such as direct control by the government, fiscal subsidy, emission charge selling or imposing environmental protection tax, etc. But in market system economy, not every policy could take effects. It turns out that imposing environmental protection tax is the most optimal method. The author holds the opinion that by imposing environmental protection tax we can take a better advantage of resources and protect the environment from further pollution, so contributes to both theory and reality.In this paper, the author makes a theoretical analysis on environmental protection tax, then analyzes some successful examples of some countries, meantime points out the contribution and shortcoming of China, and stresses the necessity of perfecting the tax system of Chinese environmental protection tax, then put forwards some assumption and advice.Based on research and anises, the paper come to the conclusion that although environmental protection tax is not the only way for the government to protect the

environment, and not perfect, but it’s the most effective,

only if the policy maker keep reasonable and comprehensive,

the tax will play a positive role. So at present China should improve and perfect the tax system, and by this way to adjust

the economic activity.This paper has five parts; the first part

is the introduction about the research background,

significance, literature review. The second part states the related economic theory on environmental protection tax. The

third part is about the successful example of other countries.

The forth part mainly analyzes the present situation of China.

The last part puts forward some detailed assumption, including integration the existed tax on environment, adding some new

kind of tax, reforming the existed emission charge selling and improving tax preferences.

【关键词】完善环境保护税税收体系最优庇古税科斯定理

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【英文关键词】Perfect Environmental Protection Tax Tax Systems Optimal Pigou Tax The Coase Theorem 【目录】完善我国环境保护税问题研究摘要4-5Abstract5一、

导论8-14（一）选题背景8（二）选题意义8-101. 理论意义8-92.

现实意义9-10（三）相关概念界定10（四）文献综述10-141. 国外学者研究成果11-122. 国内学者研究成果12-14二、环境保护税

的经济学分析14-23（一）环境保护税的属性分析14-161. 环境保护税的公共物品属性分析142. 环境保护税的外部效应分析14-16（二）环境保护税的理论16-191. 最优庇古税理论16-172. 科斯定理17-183. 可持续发展理论18-19（三）环境保护税的预期影响及税负分析19-231. 环境保护税对公平的影响192. 环境保护税对效

率的影响19-203. 环境保护税对稳定的影响20-214. 环境保护税的税负转嫁问题分析21-23三、国际成功经验借鉴23-271. 荷兰的环

境保护税收政策23-242. 瑞典的环境保护税收政策243. 丹麦的环

境保护税收政策24-254. 美国的环境保护税收政策25-265. 日本的环境保护税收政策26-27四、我国环境保护税的现状及存在的问题

27-30（一）环境保护税现状27（二）环境保护税存在的问题27-301. 目前我国对环保问题重视程度不高272. 现行环境保护税收措施的

内容不尽完整和合理27-283. 现有的排污收费制度不尽合理28-294. 没有形成系统的优惠政策体系295. 现有税种中与环境保护相关的

税收优惠政策形式单一29-30五、健全我国环境保护税体系的对策

30-38（一）整合现有的与环境有关的税种30-341. 增值税30-312. 资源税31-323. 消费税32-334. 城市维护建设税335. 城镇土地使

用税和耕地占用税33-34（二）增设环境保护税体系34-361. 大气污染税342. 水污染税343. 垃圾税34-354. 噪声污染税355. 碳税356. 硫税35-36（三）优化改革排污收费制度36-37（四）完善税