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浅析如何完善环境税收,全文21页 约10000字论述翔实摘要目前我国现有的环境政策，尤其是排污收费体制存在不少问题，特别是对水和大气污染总量控制、消费品污染问题难以有效解决。现存税收体制对于与环境、资源（特别是能源、森林）有关的问题关注不够，无法充分利用税收这类经济手段缓解中国当前面临的突出问题。环境政策和税收体制都需要...
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浅析如何完善环境税收
全文21页 约10000字 论述翔实
摘 要
目前我国现有的环境政策，尤其是排污收费体制存在不少问题，特别是对水和大气污染总量控制、消费品污染问题难以有效解决。现存税收体制对于与环境、资源（特别是能源、森林）有关的问题关注不够，无法充分利用税收这类经济手段缓解中国当前面临的突出问题。环境政策和税收体制都需要改革与调整。此外，区域与全球环境问题压力也要求我国进一步拓展税收功能，将环境污染的社会成本内化到企业成本与市场价格中去，通过市场机制更有效、更低成本地控制环境污染和生态破坏。本论文从环境经济学角度论述了环境问题产生的根源，探讨利用经济法律手段保护环境资源、促进可持续发展的合理性。环境税制改革是西方国家的普遍趋势，并取得了显著成绩，我国的排污收费制度在20多年的发展过程中，在环保领域发挥了重要作用，本论文在借鉴西方国家先进经验和剖析我国实际国情的基础上论证了在我国进行“费改税”的必要性和可行性。
关键词：可持续发展, 环境税收, 税收体制, 环境政策
Abstract
Nowadays world, at the time of high-speed development of market economy, the natural environment is also continuously worsen.This has already threatenned the mankind's existence increasingly and can keep on the development.The international community is cognizant to arrive if be continued to place the natural environment in again regardless of, pursue the economy purely up the unilateral high speed growth, not only talk that don't keep up and can keep on the development, and the mankind will walk up the one-way street of the self-destruction.The our country is a big country in a development, existing the economy growth and the antinomy of the environmental protections equally.Currently existing environment policy of our country, particularly is to line up the dirty charges system to exist not a few problems, pollute the problem to the water and the air pollution total amount controls, consumer goodses especially hard resolve effectively.Existing revenue from tax system for have something to do with environment, resources( especially energy, forest) the problem concern is not enough, can't make use of the revenue from tax well this type of through .The means of alleviates outstanding problem that China faces at present.The environment policy and the revenue from tax systemses all need to reform with adjust.In addition, the district and the global environment problem pressures also request the our country to further expand the revenue from tax function, turning the social cost of the pollution of the environment inside to go to in the business enterprise cost and the market prices, passing the market mechanism more valid, control the pollution of the environment and ecosystem breakages lower costly.This thesis discussed the output source of the environment problem from the environment economics angle, the study makes use of the economic law means environmental protection resources and promotes the rationality that can keep on the development.The environment tax system reform is the widespread trend of the west nation, and obtained to show the result of ;The dirty charges system of the row of the our country developped the important function in the environmental protection realm in the development process of more than 20 years, this thesis argument in drawing lessons from the foundation of the western and national advanced experience and the analysis our country actual state of the nation in the necessity and the possibility that the our country carries on" the fee changes the tax".
Keywords: Can keep on the development , Environment revenue from tax , Revenue from tax system , Environment policy
目 录
1 我国当前环境及其环境保护的现状 1
1.1 我国环境现状 1
1.2 我国现行环保费现状我国环境现状 2
1.3 现行税收政策在环境保护方面的现状及存在问题 4
2 完善环境税收的必要性及意义 7
2.1 完善环境税收的必要性 7
2.2 完善环境税收的意义 8
3 如何完善环境税收 10
3.1 改革和完善现行环境保护税收政策 10
3.2 开征环境保护税 12
参考文献 15
致谢 16
部分参考文献
[10] 郑琳，坚持可持续发展战略与我国资源税制的完善，税务研究，1999（4）
[11] 刘镇才，完善我国环境税收制度的思考，税务研究，1999（4）
[12] 夏杰长，保护与治理生态环境的财税对策，涉外税务，1998（12）
[13] 邱耕田，《三个文明的协调推进：中国可持续发展的基础》，福建论坛：经济社会版，1997（3）
全文21页 约10000字 论述翔实
摘 要
目前我国现有的环境政策，尤其是排污收费体制存在不少问题，特别是对水和大气污染总量控制、消费品污染问题难以有效解决。现存税收体制对于与环境、资源（特别是能源、森林）有关的问题关注不够，无法充分利用税收这类经济手段缓解中国当前面临的突出问题。环境政策和税收体制都需要改革与调整。此外，区域与全球环境问题压力也要求我国进一步拓展税收功能，将环境污染的社会成本内化到企业成本与市场价格中去，通过市场机制更有效、更低成本地控制环境污染和生态破坏。本论文从环境经济学角度论述了环境问题产生的根源，探讨利用经济法律手段保护环境资源、促进可持续发展的合理性。环境税制改革是西方国家的普遍趋势，并取得了显著成绩，我国的排污收费制度在20多年的发展过程中，在环保领域发挥了重要作用，本论文在借鉴西方国家先进经验和剖析我国实际国情的基础上论证了在我国进行“费改税”的必要性和可行性。
关键词：可持续发展, 环境税收, 税收体制, 环境政策
Abstract
Nowadays world, at the time of high-speed development of market economy, the natural environment is also continuously worsen.This has already threatenned the mankind's existence increasingly and can keep on the development.The international community is cognizant to arrive if be continued to place the natural environment in again regardless of, pursue the economy purely up the unilateral high speed growth, not only talk that don't keep up and can keep on the development, and the mankind will walk up the one-way street of the self-destruction.The our country is a big country in a development, existing the economy growth and the antinomy of the environmental protections equally.Currently existing environment policy of our country, particularly is to line up the dirty charges system to exist not a few problems, pollute the problem to the water and the air pollution total amount controls, consumer goodses especially hard resolve effectively.Existing revenue from tax system for have something to do with environment, resources( especially energy, forest) the problem concern is not enough, can't make use of the revenue from tax well this type of through .The means of alleviates outstanding problem that China faces at present.The environment policy and the revenue from tax systemses all need to reform with adjust.In addition, the district and the global environment problem pressures also request the our country to further expand the revenue from tax function, turning the social cost of the pollution of the environment inside to go to in the business enterprise cost and the market prices, passing the market mechanism more valid, control the pollution of the environment and ecosystem breakages lower costly.This thesis discussed the output source of the environment problem from the environment economics angle, the study makes use of the economic law means environmental protection resources and promotes the rationality that can keep on the development.The environment tax system reform is the widespread trend of the west nation, and obtained to show the result of ;The dirty charges system of the row of the our country developped the important function in the environmental protection realm in the development process of more than 20 years, this thesis argument in drawing lessons from the foundation of the western and national advanced experience and the analysis our country actual state of the nation in the necessity and the possibility that the our country carries on" the fee changes the tax".
Keywords: Can keep on the development , Environment revenue from tax , Revenue from tax system , Environment policy
目 录
1 我国当前环境及其环境保护的现状 1
1.1 我国环境现状 1
1.2 我国现行环保费现状我国环境现状 2
1.3 现行税收政策在环境保护方面的现状及存在问题 4
2 完善环境税收的必要性及意义 7
2.1 完善环境税收的必要性 7
2.2 完善环境税收的意义 8
3 如何完善环境税收 10
3.1 改革和完善现行环境保护税收政策 10
3.2 开征环境保护税 12
参考文献 15
致谢 16
部分参考文献
[10] 郑琳，坚持可持续发展战略与我国资源税制的完善，税务研究，1999（4）
[11] 刘镇才，完善我国环境税收制度的思考，税务研究，1999（4）
[12] 夏杰长，保护与治理生态环境的财税对策，涉外税务，1998（12）
[13] 邱耕田，《三个文明的协调推进：中国可持续发展的基础》，福建论坛：经济社会版，1997（3）
