【作者】 孙承廷；

【导师】 武春友； 秦学志；

【作者基本信息】 大连理工大学 ， 技术经济及管理， 2006， 博士

【摘要】 经济社会可持续协调发展是当代社会和谐发展的主题之一。其理想意图就是保持或延长资源的生产使用性和资源基础的完整性，以期自然资源能够永远为人类所利用，不会因其耗竭而影响后代人的生产与生活。作为发展中的大国，我国的可持续发展既要注重经济增长，又要审慎选择推动经济增长的模式，以达到与自然资产基础、环境承载力相协调的生活质量得以有效稳步提高的目标。 循环经济运用生态学规律把经济活动组织成一个“资源→产品→再生资源”的反馈式流程，所有物质和能源在这个不断进行的经济循环中得以合理和持久的利用，旨在使经济活动对自然生态环境的影响降低到尽可能小的程度，是一种使生态经济与环境相和谐的经济发展模式。 由于国情和发展战略目标的限制和要求，我国的生态现状以及循环经济、清洁生产技术都不容乐观，探讨有效的符合我国经济和社会特点的循环经济及清洁生产模式，是十分必要和意义深远的。除了技术因素外，政策因素在推动我国循环经济和清洁生产发展的过程中，其作用也是不可低估的，甚至是至关重要的。作为重要政策手段之一的税收政策，其在国家宏观调控、社会资源合理配置、体现社会公平等方面起着不可或缺的作用。本文的研究对象正是可持续发展中的税收政策问题——生态税收的理论和政策。研究的目的是以可持续发展为背景，探讨税收在节约资源、环境保护和循环技术及其产业发展中的作用，从而使税收政策服务于循环经济的发展。 全文共分为七章。 第1章是绪论，主要阐明问题提出的依据和研究的理论基础及概念界定。介绍了生态经济学、可持续发展理论和循环经济理论及其启示。 第2章阐述了循环经济思想的发展历程、内涵及循环经济的理论基础——三种生产理论、生态系统理论、环境价值论和可持续发展系统论，同时对生态税收政策的理论基础进行了阐述，涉及外部性理论及外部性对资源配置的影响，最后对庇古税及其局限和发展进行了分析。 第3章研究了国内外基于循环经济的生态税收的实践与发展现状，总结了循环经济在国内外的实践及其意义、国际社会推行清洁生产模式的概况和生态税收政策在国内外发展及评价，指出了我国现行税制在促进循环经济发展方面所存在的问题。 第4章重点阐述了基于循环经济的生态税收体系的构建，主要研究了生态税收引入方式和生态税收改革、生态税税制要素的设计、循环经济中生态税税制重构策略、关联效应分析及生态税收改革费用与效率优化等问题。更多还原

【Abstract】 Sustainable development for the economic society is one of the harmonious development subjects in contemporary society. Its ideal purpose is to maintain or lengthen the production of resources and the integrity of resources foundation. Meanwhile it can make the natural resources to be used for the humanity forever and cannot affect the descendant’s life due to the exhaustion of resources. As one of the developing countries, the aim of our sustainable development should emphasize on both the economy growth and the economy growth pattern which can help to achieve the goal that coordinates with the natural property, the environment capacity and the life quality.Based on the ecology rules, the circular economy organizes the economic activity as a feedback-type flow which means "resources then products and then regenerative resources", and all matter and energy can be reasonably and forever used in this unceasingly economic cycle which keeps the influence which the economic activity have on the natural ecological environment to the minimal degree as far as possible. It is a kind of economic development pattern, which makes ecology economy and environment develop harmoniously.As a result of the national condition and the limitation of development strategic target, the ecology, the circular economy and the cleaner production technology all lay behind in China. So it is necessary to discuss the effective production pattern of circular economy and cleaner production that conform to our country’s economy and social characteristic.Besides the technical factor, the policy factor should not be underestimated which impels our country to develop circular economy and cleaner production. As one of the most important policies, the tax policy plays a serious role in the national macroscopic regulation, the reasonable distribution of social resources and social equity. The paper focuses on the taxation policy in the process of sustainable development in China. The main objective is to discuss the possible functions of taxation in the protection of natural resources and environment and circular technology and their development in the context of sustainable development theory.The dissertation is divided into 7 chapters and the main contents can be stated as following.The chapter 1 is devoted to the introduction, which mainly discusses about the question, theory basis and some relative concepts in this dissertation. The theory and implications of ecological economy, sustainable development and the circular economy are introduced.The chapter 2 elaborates on the development process and connotation of circular economy, and the theory basis of circular economy. Simultaneously, it elaborates on the更多还原