【作者】 彭高旺；

【导师】 於鼎丞；

【作者基本信息】 暨南大学 ， 财政学， 2008， 博士

【摘要】 随着中国环境问题日趋严峻,环境保护日益变得重要和迫切。由于环境资源具有外部性和准公共物品的特点,环境保护需要政府发挥更大的调控作用。政府合理运用财税政策,不仅有利于经济增长,而且,对于环境保护也是不可替代的重要手段。因此,研究财税政策与环境保护的关系,比较借鉴发达国家环境保护财税政策实践,不仅有利于中国环境保护工作的深化和发展,而且对完善中国现行的财税政策和更好地实施可持续发展战略具有重要的现实意义。本论文共分6章,各章的内容简述如下:第1章“绪论”。主要说明本论文选题的由来、选题的理论意义和实际价值、国内外研究现状、研究方法等,提出论文的创新点和难点,以及论文的结构安排等。第2章“财税政策干预环境保护的理论分析”。本章是论文的理论部分,为财税政策干预环境保护寻求理论支撑。首先简要介绍了环境保护的涵义与内容,然后从理论上论述了财税政策干预环境保护的客观必然性,运用几何模型对财税手段的环境保护效应进行分析,最后对环境保护财税手段和市场手段进行了比较,结论是,财税手段在环境保护上具有比较优势。第3章“OECD国家环境保护财税政策实践及启示”。介绍了OECD国家环境保护的主要税(费)和押金-退款制度的实践情况,总结了OECD国家环境税(费)政策实践对中国的启示。第4章“中国环境保护财税政策实施状况”。首先简要介绍了中国环境问题的基本状况,随后分析了财政政策和税收政策作用于环境保护的具体措施,最后指出其存在的问题。第5章“促进中国环境保护的财税政策-基本思路”。财税政策促进环境保护需要一定的制度安排作为前提条件,本文提出三点思路:一是要落实科学发展观,把环保标准纳入官员的政绩考核体系;二是合理划分各主体的环境保护事权;三是进一步健全生态补偿机制。第6章“促进中国环境保护的财税政策—路径优化”。对中国环境保护的财税政策提出具体对策,本章分六节,其主要内容是:转变经济增长方式-财税政策促进环境保护的根本途径,提出财税政策应从促进科技进步和促进人力资本形成两个方面来促进经济增长方式转变,进而实现环境保护目标;完善生态补偿的财政转移支付制度,提出一方面要强化纵向财政转移支付,另一方面要构建生态补偿的横向财政转移支付制度;“绿化”财税政策,包括加强现有财政、税收政策的环保功能和开征新的环境税种:财税手段的合理运用安排,提出了不同的财税手段应用于不同的环境保护领域;优化财税政策实施的配套措施,提出建立经济手段、行政手段、法律手段和教育手段等相互促进的环境管理体系;最后探讨了全球性环境问题的国际合作框架,环境税收国际协调问题,以及中国参与环境国际合作的原则立场。更多还原

【Abstract】 With China’s environmental problems becoming more serious,environmental protection now is on the top agenda and becomes more important and urgent than ever before.Due to environmental externality and its features of public goods, it requires government play a even greater role in environmental protection. Reasonable means of finance and tax policies adopted by government are not only benefit for the economic growth,but also an untradeble-off tools for environmental protection. Therefore, it has been proved theoretically and practically that ,studying the relationship between the finance-taxation policies and environmental protection,comparing and lessoning from practices of finance-taxation policies for environmental protection among advanced countries, not only good for deepening the development of China’s environmental protection, also good for the improvement of current China’s fiscal policies and the smooth on-going of the sustainable development strategies.The dissertation is divided into 6 chapters. The main contents of the text can be stated as followings.Chapter 1 "Introduction".This part mainly illustrates why the topic of the dissertation chosen, the theoretical significance and its values in reality, present research situations at home and abroad, methodlogies of the research, and then it puts forward those innovative points and difficulities, the framework arrangement of the thesis.Chapter 2 "Finance-Taxation Policies of Environmental Protection: Theoretical Analysis".As the theoretical part of the paper provides a theoretical foundation for finance-taxation policies of environmntal protection.Firstly,it briefly introduce the implication and content of environmental protection;Secondly,it elaborates three theories for the intervention of finance-taxation policies in environmental protection,and analysising the effects of environmental protection of finance-taxation tools by using geometrical model.Finally,the chapter also compares and analysises the tools of environmental protection,and then draw conclusions, the means of finance-taxation has an advantage over environmental protection.Chapter 3 "Practices and Implications:Finance-Taxation Policies for Environmental Protection in OECD Countries".The chapter elaborates situations of environmental protection,such as the practices of tax(fee)and deposit-refundment system among OECD nations.Finally the chapter summarizes the implications of OECD nations’ environmental tax policies for China.Chapter 4 "Current Situations : Finance-Taxation Policies for Environmental Protection in China".The chapter examines environmental finance-taxation policies in China. Firstly,it simply introduces the basic situations of environmental problems in China,then analyzing the measures and effects of finance-taxation policies for environmental protection, and finally probing the problems of the policies.Chapter 5 "Fundmental Thoughts: Promoting Finance-Taxation Policies for Environmental Protection".This chapter is the major innovation and the main content of the dissertation. The paper views, sticking to the thoughts of science development and putting the standards of environmental protection into administrative system of performance-efficiency,that it is an efficient institutional arrangement for environmental protection. Otherwise,the tools of finance-taxation policies can not exert its own roles . Individual rights reasonably being classified is the preconditions for improving environmental protection efficiency ,and ecological compemsation mechanism is an important way to adopt environmental protection.Chapter 6 "Optimizational Way:Promoting Finance-Taxation Policies for Environmental Protection".In lines with the causes of environmental protection in China, the paper suggests a serial concrete measures as follwings:the fundmental ways for promoting environmental protection is the transformation of the manners of economic growth and improving fiscal transfer policies for ecological compensation; greening fiscal policies;arranging the mix-use of finance and taxation policies;optimizating the set measures of finance-taxation,and finally it ealborates the international cooperation framework for global enviromental problems, action fundmentals and the principals of China’s participation in international cooperation.更多还原