OECD国家环境税收法律制度对我国相关立法的启示

首都经济贸易大学硕士学位论文OECD国家环境税收法律制度对我国相关立法的启示姓名：王瑞申请学位级别：硕士专业：经济法指导教师：高桂林20100301OECDI2070OECDOECDOECDOECDOECDOECDIIAbstractInthe1970s,OECDproposedtheprincipleof“PolluterPays”,andsomeOECDcountriesestablishedthelegalsystemofenvironmentaltaxes.Environmentaltaxesprovidedthefundsfortheenvironmentalprotectionandgotgreateffects.DuringthedevelopmentofeconomyinChina,environmentalpollutionsbecomemoreandmoreseriousbecausethewasteofnaturalresourcesandpollution.However,thelegalsystemofenvironmentaltaxesinChinaisstillweak,sowecanestablishthissystembystudyingtheexperiencesofOECDcountriesinordertoprotecttheenvironment.Thispaperisdividedin3parts.Thefirstpartintroducesthelegalsystemofenvironmentaltaxesandanalyzestheeffects.TheexperiencesofenvironmentaltaxesinthesecountrieswhichareusefulforChinaarealsostudied.ThesecondpartintroducesthelegalsystemofenvironmentaltaxesinChinaandanalyzestheweakpointsofthissystem.Thelastpartisthecentralpartofthewholepaper.Inthispartimprovementsoflegalsystemofenvironmentaltaxesareproposed,includinglegislativeprinciples,legislativeauthority,systemdesignandmanagementofthesystem.Additionally,thecarbontaxisworthtoconsidering.Keywords:OECDcountriesEnvironmentalProtectionEnvironmentaltaxesLegalsystemofenvironmentaltaxesOECD1382003(OECD)2070OECDOECDOECDOECD2381OECD(OECD)GDPOECD2070OECDOECDGDP1.1OECD1.1.11.1.1.1197115101991302000199019911995340832000198080%199620101.[M]20072682.OECD[J]2003(5)30OECD33819921001.1.1.2196920121968(1)200(2)40019813.OECD[J]2003(5)314.[J]2007(7)2.5.[J]2008(1)28.OECD4381.1.1.31.1.1.4OECD(1)(2)1.1.21.1.2.11957199076.2004(6)317.[J]1996(1)248.OECD.[J]2003(5)30OECD53819881.1.2.21949OECD51.1.2.319840.601.2010%85%2111.1.2.419691.1.2.59..[J]1998(1)135OECD638599095%1.1.3381.1.4l9861.1.5OECDOECD100%(1)100%200710..[J]2002(21)47OECD73811100%200611(2)(3)1.2OECD1.2.1OECD1.2.1.1OECD“”OECDOECD1.2.1.2OECD1.2.1.3OECD206021851.2.1.4OECDOECD(1)11CorporateTaxesworldwideSununaries.20042005PriceWaterHouseCoopers.OECD838(2)(3)1.2.2OECD1.2.2.1OECD,199230%—40%208060207042%29%39%70%50%OECD1.2.2.2OECDOECD9382004115.9696.7318563.936.29.76%7.3%4.94%7.35%8.21%GDP4.76%2.53%2.14%2.64%2.47%12OECD1.2.2.3OECDOECD12OECD(1)OECDOECD12.[J]2009(3)78OECD1038(2)OECD(3)OECD1.2.3OECDOECD1.2.3.1OECD1.2.3.21.2.3.3OECDOECD113822.12.1.1,120007001046.596%10.6%90%13224601420091217—18“”“”13.21[J]2003(1)3614.[J]2003(1)25OECD1238“”4212.1.22.1.2.1OECD2.1.2.2OECD13382.22.2.11984199415“”15.[J]2007(1)13OECD14382.2.22.2.2.1161978“”1982198820031212342.2.2.216.()[J]2007(2)23OECD1538“”208025172003()1817.OECD[M]20006218.[J]2004(6)134OECD1638192.2.32.2.42.2.4.120“”1919825429255520.2009()OECD1738“”()2.2.4.28%1987212.2.4.31998111222.2.4.42.2.4.52006122920071121.[M]200818022.[J]2001(3)41OECD1838232009200912012311.65%1.620107.5%2.2.4.62009110.210.10.82.2.52.2.5.1l38102000“70”23.[J]2005(1)12.OECD1938“”2.2.5.2242.2.5.320073162008112.2.5.451024.[M]2007178OECD20383OECD3.13.1.13.1.1.13.1.1.23.1.23.1.2.1OECD213825“”“”“”“”“”“”3.1.2.2“”“”“”“”26“”25.[M]199714326.[M]200470OECD22383.1.33.23.2.13.2.1.13.2.1.2OECD1972273.2.1.327.[M]2007189OECD23383.2.1.43.2.2“”283.2.3293.2.3.13.2.3.23.2.3.328.[M]20029614329http—eld=433611200714OECD24383.2.3.43.2.43.2.4.1()()83.2.4.2OECD25383.2.4.33.33.3.1“”3.3.1.1“”OECD2638OECD303.3.1.2“”(1)(2)“”(3)30.[J]2004(6)273OECD2738(1)“”“”“”(2)31(3)(4)32(4)33“”ABCDEFG3431.[J]2006(8)353233.[J]l992(5)354234.[J]2005(12)19OECD2838“l987”25353.3.23.3.2.13.3.2.2(1)(2)(3)3635.[J]l992(5)354236.[J]2003(3)53OECD29383.43.4.13.4.1.13.4.1.2OECD3038“”3.4.1.33.4.237537.[J]2006(9)15OECD31383.4.3“”“”1“”()2“”383.4.438.[M]2007206OECD32383.53.5.13.5.2OECD3.6OECD3338OECD34382090OECDOECDOECD3538OECD3638[1]QuirkandSaposnikIntroductiontoGeneralEquilibriumTheoryandWelfareEconomicsMcGraw—HillIncNewYork1968[2]IanGoldinaLAlanWintersTheEconomicsofSustainableDevelopmentCambridgeCambridgeUniversityPress1995[3]GunnarSEskdardExternalitiesandproductionefficiencyWorkingPaper23191999[4]ShigeruMatsumotInputtaxasaremedyforexternalityPre-sentedatAnnualMeetingofJapaneseEconomicAssociation2001[5]MargaretWallsKarenPalmerUpstreampollutiondown—streamwastedisposalandthedesignofcomprehensiveenvironmentalpoliciesJournalofEnvironmentalEconomics2001[6]HuaWan9MingChenHowtheChinesesystemofchargesandsubsidiesaffectspollutioncontroleffortsbyChina’stopindustrialpollutersWorkingPaper21981999[7]CorporateTaxes—worldwideSununaries.2004—2005PriceWaterHouseCoopers.[8]CoaseRonald(1960)“TheproblemofSocialCost”JournalLawandEconomics[9]EuropeanEnvironmentalAgency’sreportEnvironmentalTaxesRecentDevelopment[10]DouglasLNorlandKimYNinassiincooperationwithDaleWJorgensonChairmanofDepartmentofEconomicsHarvard[11]UniversityEnergyPricingandFundamentalTaxReform1998[12]SeeReinventingEnvironmentalRegulationMarch161995[13]SeetheUSEnvironmentalProtectionAgency’sReportFinalGuidanceonEnvironmentallyPreferablePurchasing1999[14]SeeEuropeanEnvironmentalAgency’sReportEnvironmentalTaxe8ImplementationandEnvironmentalEffectiveness1996[15]OECDRecommendationoftheCouncilonImprovingtheEnvironme