【作者】 姚慧玲；

【导师】 郭志仪；

【作者基本信息】 兰州大学 ， 区域经济学， 2012， 博士

【摘要】 完善和促进我国循环经济的发展具有重要意义。我国长期以来粗放式的经济增长模式使我国的生态环境遭到空前破坏,并且随着我国经济的快速增长和人口的不断增加,资源环境容量严重超负荷、经济社会发展难以为继的问题会越来越严重。优化生态税收政策,能够在全社会引导树立绿色、低碳发展理念,通过税收规范生产消费行为,引导发展循环经济,促进资源的合理开采、节约及有效使用,实现环境资源的有效利用与配置,逐步构建资源节约、环境友好的生产方式和消费模式,增强我国经济社会可持续发展能力,实现环境、经济和社会的“三赢”发展。本文理论联系实际,通过对发展循环经济生态税收的理论依据、作用机制、手段比较、国际税制借鉴、优化选择、现实分析等问题加以探讨,明确了政策选择的思路和取向。依据博弈理论,对循环经济相关税收制度建立所涉及的政府、公众、企业等利益主体的博弈行为进行了分析,提出要设计形成激励相容的生态税收制度。从公平效率的基本原则出发,对生态税收公平与利益补偿、生态税收效率与税收中性问题作了探讨,指出税收公平需要借助于税式支出或财政转移支付利用生态补偿机制来实现。实现税收效率要将生态税改革纳入整体税制改革,不违背经济规律发挥税收调节功能,对不同的政策目标作权衡取舍,通过税收结构性调整,在生态税实施后,总体上保持一个相对稳定的纳税人税收负担和政府的财政收入水平。本文还从循环经济的“3R原则”和企业、区域、社会三个层次的循环出发,提出要引导把握好三个环节：输入端、输出端以及整个生产过程,不仅要从生产环节入手,还要延伸到消费、流通等环节,以促进资源要素在整个经济社会和生态环境范围内的高效循环,着力提高整个经济社会的资源环境利用率,推进循环经济的发展,并以此建立相应的生态税收制度。从具体操作的层面,系统地梳理了我国当前资源环境相关政策状况,查找剖析了发展循环经济生态税制中存在的不足和差距,提出了优化我国发展循环经济税收政策体系的对策,结合甘肃省作为循环经济试点省份这一实际,针对性地提出了相关税收政策建议,具有可行性和现实意义。更多还原

【Abstract】 It is of far reaching importance to perfect and promote the development of recycling economic development in China. Our country has undergone the unprecedented destruction on ecological environment for long term, and with China’s economic growth and the increase of population, the resources and environment capacity is seriously overloaded. The problem that economic development hardly continues to carry on will be more and more serious. Optimization of the ecological tax policy will help people to remain the ideas of green&low carbon development in the whole society. By taxation system, It is possible to regulate and control the production and consumption behavior, guide enterprise to develop recycling economy, promote the rational exploitation, saving and effective use of mining resources, realize the effective utilization and distribution of environment resources, and gradually build up a resource-saving and environment-friendly production mode and consumption model, enhancing China’s economic and social sustainable development ability and realizing "Three win" on environmental, economic and society.By the integration of theory with practice, this paper mainly discusses the issues related to the ecological taxation of recycling economy, based on its theory basis and action mechanism, means comparison and reference in international tax system, optimization of selection, reality analysis, and defines the policy choice in the thought and orientation. Based on the game theory, this paper analyzes the game behaviors of benefit objects such as the government and the public, the enterprises associated with establishment of recycling economy tax system, and puts forward the requirements that incentive compatibility ecological taxation system shall be assured by design. Proceeding from basic principle of fair efficiency, the paper further discusses the questions of ecological taxation justice and benefit compensation, as well as ecological tax efficiency and tax neutrality, and points out that the tax justice shall be realized with the help of the ecological compensation mechanism and tax expenditures or financial transfer payment. The realization of taxation efficiency will combine ecological taxation reform with the overall tax reform, without prejudice to taxation adjustment function of the economic law, as for different policy target, it is possible to make a tradeoffs, through the structural adjustment of the tax, to maintain a relatively stable taxpayers tax burden and the government’s financial income level on the whole after ecological taxion implementation.This paper also proceeds from the "3R principle" and three levels of circulation recycling economy such as enterprise level (minor cycle) and regional levels (cycle) and social levels (big), and points out that policy guide should control three aspects:input, output terminal and the entire production process, it is required to perform not only from the production aspects, but also the extent to consumption, circulation and distribution aspects, so as to promote the high-efficiency circulation within the scope of the economic society and the ecological environment, and strive to improve the utilization ratio of resources and environment of whole economic society, and put forward the development of circulating economy, and to establish the corresponding ecological taxation system. From the concrete operation recycling economy level, this paper systematically clarifies the policy conditions relative to current resources environment, analyzes the deficiencies and the gap about the development of recycle economy of ecological taxation system, and puts forward the countermeasure in optimization of circulating economy taxation policy system in China, in regard with Gansu Province as a recycling economy pilot province this practice, and it further puts forward the suggestions corresponding to tax policy for optimizing the design of the system which is feasible and practical.更多还原