我国环境税制研究

首都经济贸易大学硕士学位论文我国环境税制研究姓名：曹笑颖申请学位级别：硕士专业：财政学指导教师：赵书博201003013.4AbstractAstheprocessofworld-wideindustrializationcontinuestoacceleratetheenvironmentalcrisisisbecomingmoreandmoreseriousandthepollutionhaveposedagravethreattohumansurvivalanddevelopmentofspace.Howtoreducethepollution,strengthentheenvironmentalprotectionandpromotethesustainabledevelopmentofglobaleconomicsandsocietyhasbecomethefocusofallthecountriesintheworld.Intheforeigncountries,theyhavealonghistoryofresearchingonenvironmentalprotection.Sotheyhaverichexperienceinrelevantliteratureresearchandpractice.Thepolicyofenvironmentaltaxesandchargesisanimportantcomponentofalltheeconomicinstrumentsforenvironmentalprotection.Environmentaltaxationcannotonlyraisefinancialrevenue,butalsogivereasonableguidetotheproductionandconsumptionbehaviorofenterprisesandresidents.ManydevelopedcountriessuchasAmerica,Japan,FranceandSwedenhaveformedacompletesystemofenvironmentaltaxationandchargingpolicy.Andtheyalsomadeparticularlysignificantresultsintheenvironmentalprotectionandsocialwelfareimprovement.AsChina'surbanizationisaccelerating,theenvironmentalpollutionisalsoaggravating.Inordertoreducethepollution,ourgovernmenthasputgreateffortstoexploreavarietyoftheadministrativemeasuresandlegalmeasures.Withthepoliciesbeingintroducedinsuccession,ourcountryhasmadeagreatprogressintheenvironmentalprotection.Butuptonow,wehavenotformedatruesenseoftheenvironmentaltaxsystem.There’remanydeficienciesintheenvironment-relatedtaxesandfeesmanagementpolicies.Forexample,thecollectionandusageofthepollutiondischargefeesareinefficient,thetaxbaseofconsumptiontaxandresourcetaxisnarrowandsometaxincentivemeasuresarenotrationalenough.Inthispaper,undertheguidanceofthepublicgoodstheory,externalitytheoryandScientificConceptofDevelopment,Itriedtodesigntheshort-termandlong-termpathofreforminChina.Andtheconcretestepsareasfollows.Firstly,weshouldimprovetheexistingtaxsystem.Secondly,weshouldintroducetheemissiontaxandcarbontax.Thirdly,weshouldimprovethecorrespondingpoliciesandmeasures.Suchastakingstrictlegalmeasurestoboundthepollutionactsbyshootingmovies,makingenvironmentalindicatorsintotheperformanceevaluationsystemforofficialsanddefiningclearlyamongthevariouslevelsofgovernmentpowersandfinancialpower.Keywords:EnvironmentalTaxSystem,EnvironmentalProtection,ReformingPaths2711.11GDP425%60%1012001—20072001428.41947.81059.12002439.51926.61012.72003460.02158.71048.72004482.42254.91095.02005524.52549.31182.52006536.82588.81088.82007556.82468.11986.6(Pearce)BovenbergdeMooijEnvironmentalLeviesandDistortionaryTaxationOECD1972OECDPPPPolluterPaysPrinciple2080OECDOECD1990-19911993-1994-OECDOECD-OECD-OECD2010OECDOECDOECDOECDOECDEnvironmentalPerformanceReviews-Denmark1.2.22090111.36151234561.41.4.131.4.2121.4.322.1publicgoods11F*13Fc2.219101920WHO80%50%5002.32003102006,2007.1433.13.1.12008572.020072.7%519214.037872.811321.871.485.2%0.6%47725252.8%25%16434.4%75%5511.5%2008153.1.2200620093.23.2.1220082009GDP3.35%2004-200816050010001500200025003000350040004500500012345678123456780.4711.35%220041155522892800266200511528228928542732006113212322280326020071193223992954243200812215249230372442001-20083.2.22005173-5GDP5%GDP10%20062007119222001-20082001-200820093GDP3.35%:2008results19/12/2009://world.people.com.cn/GB/1031/5418743.html122004.221999200325134.2.34.34.3.10.0295/0.1702/61320061222.234.3.24.3.3319932007219932007380001993231993-20071441990GDP3.3%2005GDP4.4%151420077.4%=15215OECD(2004)20065302007199911.1200789.618200820151713200942