【作者】 左晓龙；

【导师】 裴桂芬；

【作者基本信息】 河北大学 ， 世界经济， 2010， 博士

【摘要】 对环境造成污染这种具有外部负效应活动的治理,可以有直接管制、财政补贴、发售污染权以及征收环境保护税(污染税)等种种经济手段,但在市场机制下并非每种手段都能发挥作用,相比较而言,政府对造成环境污染的行为者征税,是一种最佳的经济手段。本文认为通过实施绿色税收,对抑制污染环境行为、促进资源环境的合理利用,具有较大的理论和现实意义。论文从探寻绿色税收制度理论依据的基础上,分析总结了发达国家实施绿色税收制度的经验及启示,进一步明确了构建我国绿色税制体系的必要性,重点探讨了构建绿色税收制度体系的设想,并从如何分步骤渐进式构建绿色税收体系,以及如何加快现有税收制度体系绿色化进程的层面,提出构建中国绿色税收制度体系的保障性对策建议。通过研究本文认为,绿色税收的优势在于,它虽然不是政府保护环境的唯一手段,也非尽善尽美,但确确实实是政府可以选择的一种较好手段,具有积极的效应。我国现行税收政策已经形成了鼓励资源节约、保护环境、限制污染的政策导向,与政府的收费制度和排污许可证制度、财政补贴政策等其他有关措施相配合,在减轻或消除污染、节约和合理利用资源、加强环境保护、促进我国可持续发展方面发挥了积极的作用。同时我们也应该看到,我国目前尚未构建起真正的绿色税收体系,对环境保护的调节力度不够,需要进一步加强。绿色税收体系不是一个单一的税种,而是由多个税种构成的体系。在此基础上,本文明确了绿色税收和绿色税制体系的概念,提出了构建我国绿色税制体系的设想,从我国绿色税制的基本宗旨和应遵循的原则,到构建税制的近期目标、远期目标的构想。提出要以节能减排和促进循环经济为切入点,扩大资源税的征收范围,提高现行税制的绿色化程度,然后适时开征环境保护税,以此构成一个完整的绿色税制体系,建立了评价模型等,使绿色税制体系的研究达到一个新水平。并认为构建绿色税制体系,应以循序渐进方式进行。真正的绿色税制体系一定是具有战略意义的,是具有节能减排作用的新经济模式下的绿色税制,是有利于促进循环经济的绿色税制,是不断伴随深化税制改革中的绿色税制,而且要以战略性、动态性视角构建我国的绿色税制体系,从而达到我国建设资源节约型和环境友好型社会的目的。更多还原

【Abstract】 Governing environmental pollution with negative external effect can use many economy measures, such as directly controlling, grant-in-aid, placing rights to pollute, imposing a green taxation (pollution tax), and so on. But not each economy measure can play a role under market mechanism. Comparatively speaking, the optimal one is the imposition of tax from government towards actors who contaminated the environment. This thesis considers that imposing on green taxation has a theoretical and practical significance for pollution abatement, as well as putting resources to rational use.This thesis analyses and summarizes experience and revelation of green taxation system imposed in developed countries, on the basis of seeking the theory evidence for green taxation system, and then definitudes the necessity for building green taxation system in our country. This thesis also accents on frame of building green taxation system, and then poses the indemnificatory policies and measures for it, from how to building step by step, as well as phase-in, and how to speed up the pace of greening under existing tax system.Upon review, this thesis considers that the predominance of green taxation embodied in its assuredly preferable measure for government to environmental protection with positive effect, in spite of imperfection or non-uniqueness. The current tax policy in our country has formed a policy orientation on encouragement of resources conservation, environmental protection and pollution restriction, which ties together the associated measures, such as charge back system and discharge permit system, and grant-in-aid policy. Both of them have played an active role on pollution-reducing and decontamination, resource conservation and rational use of resources, enhancing pro-environment and promoting sustainable development in our country. At the same tine, we also should catch sight that there is no real green taxation system in our country, because the potency dimension of environmental protection need to be enhance. Not a single one, green taxation system is a system which is made up of many kinds of items of taxation. On that basis, this thesis identifies the concepts of green taxation and green taxation system, then it poses the frame of building green taxation system, including principles, near-term target and long-term goal. Subsequently, it poses that we should build green taxation system base on new economic model of saving energy and reducing emissions, expansion of incidence of taxation and promotion of circular economy; we also should raise the standard of greening in existing tax system, impose on green taxation at the appropriate time, and building green taxation system. So we can build an entire green taxation system, an evaluation model, and the system reaching of a new level. What must be emphasized is: learn to walk before you run.The real green taxation system must have strategic importance, which means that the new economic model base on saving energy and reducing emissions, promotion of circular economy in our country, as well as furtherance of the tax reform and building from strategic and dynamic, so as to build a resource-conserving and environmentally friendly society in China.更多还原