环境税收问题研究-初稿

摘要

随着工业化进程的加快和社会经济的高速发展，环境污染、生态破坏等问题越来越严重，环境保护问题也已经受到世界各国政府的高度重视，基于此，西方发达国家陆续制定和调整了以可持续发展为主的税收政策，利用税收手段来对生态破坏、环境污染等负面的外部性问题进行直接有效地调控，相继建立了以生态税制为核心的绿色税收新体系并收到了良好的效果。

我国自改革开放以来，经济迅速发展，但同时也产生了严重的环境污染，生态环境遭到严重点破坏，这反过来又制约了我国经济的发展。为了有效地治理和防止我国的环境污染，我们采取了法律、经济、行政等多种手段和措施。税收作为国家实现宏观调控的重要工具，在环保方面也发挥了它应有的作用。但是我国目前还没有形成有效的“绿色税收”调控体系。因此，尽快建立起适合我国实际的绿色税收制度是改善我国目前环境状况、合理利用有限资源的重要途径，是十分必要的。

本文对有关绿色税收的理论和实践问题进行了综合研究，并在绿色税收应用国际经验分析借鉴和我国绿色税费政策分析的基础上，提出了完善我国绿色税收体系的原则和设想以及相关的一些配套措施。全文共分五个部分：第一部分导论，介绍本文选题的背景、意义和国内外研究现状；第二部分介绍关于环境税收基础性问题，包括环境税收内涵和理论基础；第三部分介绍我国环境税费制度现状以及存在的问题，同时对我国环境税收制度进行结构分析，并在此基础上对其影响因素进行分析；第四部分介绍了当前国外在环境税方面的实践经验，并对其特点进行总结；第五部分是对我国环境税收体系的构建，这主要包括我国环境税收设计的前提、对环境税收要素的设计、环境污染体税系的构建、环境资源税体系的构建和其它相关措施的完善。

本文的特点在于：以详细总结前人研究成果为基础，同时结合我国环境税收的影响因素与国外环境税收实践经验特点，提出构建以环境污染税体系和环境资源税体系为主体的环境税收体系，提出具有建设性的意见。

关键词：环境税收；资源税；排污收费

Abstract

With the rapid development of industrialization and social economy, the problems of environmental pollution and ecological damage are getting more and more serious. Governments all over the world have paid great attention to the problem of environment protection. According to this, Western countries have established and adjusted to sustainable development as the main revenue policy. Revenue means are used to control negative external problems such as ecological damage, environmental pollution and so on. Then they established a core of the ecological system of the new tax system and received good reaction.

Since reform and open policy, serious environmental pollution has occurred with the rapid economical development, which restricts the development of our economy reversely. To solve these problems, we have adopted many kinds of methods of law, economy and administration. Revenue has also played an important role in the environmental protection as a macroeconomic regulation and control tool. But we don't have a systematic and effective "green taxation" at present. So it is necessary to set up a green system suitable to the conditions of our country in order to improve the present environment condition and utilize the limited resources reasonably.

This thesis makes a comprehensive study on the relevant theories and practice of green taxation. Based on analyzing the practical experience of green taxation in some western developed countries and the present green taxation and fee in our country, this thesis put forward the principles and concrete measures to perfect our green taxation system. This thesis consists of five parts. the first part illustrates the background and meaning of choosing the subject, the present research circs in and out of country; The second part illustrates the basic part of the environmental revenue, it is consist of the connotation and basic in theory; The third part illustrates the present situation and problem of our environmental revenue and fee, then make an analysis of the structure to summarize the effective factor; The fourth part illustrates the international practice and experience of green taxation, and summarizes the character of it; The forth part is the construction of environmental system. It main includes of the precondition of the environmental system, the design of the system essential, the construction of the environment pollution system, the construction of the environment resource system and other methods.

The character of this paper is: designing a tax system which mainly includes environmental pollution system and environmental resource system, on the basic of our environment revenue effective factor and practical experience in western countries, especially former research.

Key words: environmental revenue; resource tax; pollution fee