【作者】 胡靖韬；

【导师】 王惠；

【作者基本信息】 浙江工商大学 ， 经济法， 2010， 硕士

【摘要】 改革开放以来,随着我国经济快速增长、工业化和城市化进程速度加快,对各种资源的消耗不断增加,我国大部分地区的环境、资源遭到了严重污染和破坏,同时又反作用于我国经济,产生了很多不利影响,阻碍其持续、快速、健康发展。为此,党的十六届三中全会明确提出了“坚持以人为本,树立全面、协调、可持续的发展观。”世界各国在实施可持续发展战略上所达成的共识,使得实施可持续发展战略已成为制定各项法律制度、政策的出发点和思维框架。我国经济增长与环境保护之间是一组矛盾关系。我们所面临的一项重要战略问题是要实现可持续发展并将环境保护和经济增长两者和谐的有机结合。税收作为国家宏观调控的有力手段和筹集财政资金的主要形式,应积极发挥其在可持续发展战略中对环境保护的重要作用。因此,正确处理可持续发展与税收政策之间的关系对我国国民经济的发展具有极其重要的意义。我国现行税收制度中虽然存在着具有环保功能的多种税种,但是以环境保护为根本目的的专门税种还没有被设立出来,且又缺乏丰富的税收优惠配套实施措施,这大大限制了环境税法对环境污染的调控力度。但为保护自然环境、保护生态平衡、促进人与自然的可持续发展,完善我国的环境税收制度是势在必行的。近年来国内实践经验的积累以及我国新一轮税制改革的推进,构建环境税收制度已经初步具备了一定的基础。因此,本文主要以法学的视角,分析我国现有环境税收制度所存不足,借鉴国外先进经验,提出一些完善的建议,以期对环境税法制定有所裨益。本文一共分为四个部分,每一章各成一个部分：第一部分是关于环境税法的一般理论。对环境税、独立型环境税概念的理解,本文认为应当从其根本目的、法律、财政等多角度进行理解和把握,关于独立型环境税法的理论基础,本文认为可持续发展理论是制定环境税的一项重要理论基础,它不但具有统领性的意义,同时,它追求代内公平、代际公平、自然资源可持续利用、经济与环境协调发展,在最大程度上要求实现公平、公正、正义、效率。我国的环境税法必须要基于可持续发展战略的框架下制定,只有这样,才能实现我国国民经济快速、健康、可持续发展。第二部分,具体分析了可持续发展理论与独立型环境税法之间的关系,包含三个具体内容。第一,宏观上指出可持续发展理论对我国的独立型环境税法制定具有重要的指导意义,它使环境税法成为保护环境的基本手段、使得环境税法更具有人文关怀精神、为我国环境税的制定确定了完善方向；第二,微观上根据可持续发展理论,结合实际情况对我国制定独立型环境税做出必要性分析；第三,微观上根据当前我国环境税费制度现状,结合国内国外的一些成功经验,以可持续发展理论结合实际的研究方法对实施独立型环境税做出可行性分析。第三部分是国外环境税法比较研究。本文对几个发达国家的征收环境税法进行比较,总结出各国成功经验的共同点。从宏观上来讲,我国应当以制定独立型环境税作为长远目标,但是,从微观上来讲,根据当前我国企业改革进程、政府职能转变进程、市场经济体制的建立与政治体制改革的进程等实际情况来分析,要在近期内制定出独立型环境税是有困难的。因而我们需要先区分不同时期环境税的目标和侧重点、不同环境税税种的开征条件和难易程度,统筹规划,采取先易后难、先融入再独立的策略。第四部分,独立型环境税阶段性实施构想。这一部分是本篇论文的重点部分。实施环境税必须分阶段进行,本文制定了短期、中期和远期三个阶段的立法目标,短期目标：1、由现行税制向融入型环境税法过渡；2、立法原则应当具有前瞻性；3、协调好与现行税制的关系、明确当前环保任务(如：减少能源消费,控制污染物排放、筹集环境保护建设资金、协调环境税费关系、促进环境技术、再生资源业发展。)中期目标：1、细分环境税税种；2、法律级次明确；3、征纳税环节的选择、确定。远期目标：1、独立型环境税最终功能定位；2、建立有利于可持续发展的长效利益协调机制。总之,独立型环境税就是先要与政府宏观经济一致的目标,再要促进我国经济增长方式、产业结构和消费模式的转变,加快资源节约型和环境友好型社会的建设,协调经济和环境的关系,建立人和自然和谐的关系,实现我国经济社会的可持续发展,最后,服务于我国“十二五”规划中设定的环保、转型目标的实现,提升我国作为负责任的大国在国际环保领域的形象,扩大我国在此领域的发言权。因此,分阶段实现独立型环境税的制定计划目的就是要在现有的环境税收法律基础上逐步融入相关环境税法,发挥短期、中期和远期两个时期制定的环境税法的功能,以求实现先易后难、分阶段、有安排的独立型环境税法。通观全文,对于环境税法制定方面的创新之处,有如下几点：第一,站在法学的角度,并结合比较学、理论联系实际的研究方法,改变以往仅从经济学角度进行研究环境税的思路,提出确立独立型环境税收模式是可持续发展战略下的必由之路；第二,以当前国内外所倡导的可持续发展理论为框架,分析实施独立型环境税的必要性与可行性,既有理论依据,又有国外实践经验支持,同时根据我国实际,进行宏观与微观的把握,力求为我国环境税制改革作贡献；第三,针对我国当前实施独立型环境税还存在困难的现状,提出应当分阶段实施环境税,先融入型再独立型,制定短期、中期、远期立法目标,积累经验,等到时机成熟再实施完整的成体系的环境税。并从立法级次、执法级次以及税款使用级次三方面研究了环境税法独有的法律级次设定；第四,根据马克思主义哲学原理,用联系的眼光来看待环境税法,认为要实现环境的可持续发展,必须同时协调好几对矛盾关系,以求最大程度的实现代内公平、代际公平与自然资源的可持续利用,实现全面、协调的可持续发展。更多还原

【Abstract】 Since the reform and open policy applied, along with the swift economical growth, the industrialization and the urbanized advancement of China has sped up rapidly, which polluted and destroyed the energy and environment in most districts of China at the same time. Meanwhile, the long lasting, fast and healthy development of China has been hindered. Therefore, at the Third Plenary Session of the Party’s Sixteenth National Central Committee proposed explicitly that, "persists humanist, sets up comprehensive, coordinated and sustainable development concept ". All of the nations and districts in the world have achieved the international agreement on sustainable development goals, which has been the basic standpoint of those related policies. Our country is a developing country, which has irreconcilable contradiction between the economic growth and the environmental protection. Then, how to harmoniously combine the above two and to realize the sustainable development will be an important developmental strategy to us. As a major medium of the country’s macroscopic regulation and a major form of the country’s financial fund raising, tax policy should be fully given play to environmental protection during the course of sustainable development. Therefore, the research of the relationship between the sustainable development and the tax policy will have huge theoretical and realistic implications on the better development of our national economy. Although there are many kinds of law referred to environmental protection, the force of regulating environment pollution is quite slight. That’s because there are still no special tax rules which aimed only for environmental protection what we carry is the single favorable measure. As we all know, to keep the balance of ecology and to improve the coordinate development, it is under the circumstances to perfect our environmental tax policy. With the acceleration of tax reform and best practices in recent years, it is time to set up environmental taxation law system. Therefore, this article will analyze issues of environmental taxationes that emerged in the legal and regulatory mainly from the legal perspective, and then learn from advanced foreign experience to make some sound recommendations with a view to benefit the research about the legal system of how to establish the environmental taxation law system.This article is divided into four parts, and each chapter is as a part:The first part is about the general theories of the environmental taxation law system and the isolated environmental tax. In my opinion, we should analyse and understand the environmental taxation from many points, such as the fundamental purpose, law, finance, and so on. While to understand the environmental taxation law system, we should base on the general characteristics of the tax system and its unique features. As for the theoretical basis of the environmental tax law, I think the sustainable development theory is an important theoretical basis. It is not only overarching significant but also in the pursuit of reaching fairness and justice, longlasting natural resources and coordinated development of economy and environment. It is to a great extent to achieve fairness, impartiality, justice and efficiency. What’s more, China’s environmental tax law must be based on the strategy of sustainable development framework, only then can we make the national economic develop rapidly, healthily and sustainably.The second part thoroughly analyses the relationship between the sustainable development theory and the isolated environmental tax law, which includes three contents. Firstly, it points out that the sustainable development theory of China environmental taxe has important guiding significance, which makes environmental taxation law system as the basic method of environmental protection and makes the environmental taxation law be more humanistic and determines the correct direction of formulating our country’s environmental tax. Secondly, according to the theory of sustainable development, this article microcosmicly analyses the necessity of drafting the isolated environmental tax considering with the current situation. Thirdly, on the basis of the current situation of environmental taxation law system in China, combining with some successful experiences of home and abroad, this essay analyses the feasibility of the implementation of isolated environmental taxation by the way of combining the sustainable development research method of theory with practice.The third part is the comparative study of the foreign environmental taxation law system. There are three taxation modes on the macro level:Tax Co-exist Model, Schema Intergration Model, and the Isolated Model. I found the Isolated Model will be better suits the demands of China’s sustainable developmental strategy. Afterwards, I compare legal regime of environmental taxes of several developed countries and conclud the successful experience of them in common. Macroscopically speaking, China shall formulate isolated environmental tax as a long-term goal while, to the microscopic view, it is still difficult to do it. That depends on the process of our country’s enterprise reforming, the transformation of government functions, the foundation of the market economic system and the process of the political system reforming, Therefore, the vital thing we need to do is to distinguish what is the targets and the key points of the environmental policies of different periods and, to distinguish the requirement and the difficulty level for levying. As followed, we should do overall planning, adopt the way of doing easy things first, being independent after being ingreted as a part step by step.The fourth part, phased implementation of isolated environmental taxation. This part is a key part of this paper. Implementing environmental taxes must have several stages, so I set up three stages of legislation goal:a short-term, a mid-term and a long-term. The former one aims to:Firstly, change the current tax system to the ingreted tax system; Sceondly, the isolated environmental taxation law should be predictability; Thirdly, cooradinate the current tax system relationship, set environment protection tasks(Reduce energy consumption, control pollution release, raise environmental protection construction fund, coordinate relationship of environment and tax, and to promote environmental technology and renewable resources industry.);The latter one, firstly, the problem of the environment taxes; Secondly, the problem of the leagal grades; Thirdly, the problem of the taxation links. The last one:Firstly, the functions of the isolate tax law system; Secondly, the interests coordination mechanism. In a word:the isolate environment tax law system should be consistent with government macro economic goals, it must promote our economic growth, change the patterns of the industrial structure and consumption, speed up the construction of resource conservation and balanced environment society, coordinate the relationship between economy and environment, make people and nature harmonious, realize the sustainable development of society and economy in China. Finally, to realize the target of "The Twelfth Five-Year" Plan in energy conservation and emission reduction, enhance our image as the chief in international environmental protection, enlarge our speak right in this field. Therefore, aims of the phased isolated environmental taxation realization plan is realizing staged and organized isolated environmental taxation law system by gradually integrating relevant environmental taxation law into the existing environmental taxation, and exerting the advantages of environmental taxation laws made during long-term and short-term, to achieve an isolated environmental taxation system, which is easy things first, phased and arranged.Throughout the full paper, there are aspects of innovation of the legal system for the development of environmental taxation as the following points:First, standing on the point of law, rather than economical angel, and combining with the reseach way of Comparative Study and Theory with Practice, the author propose that it is the only way to achieve sustainable development.Secondly, this essay is framed by the sustainable development theory, which is currently adcvocated home and abroad. Therefore, to analyses the necessity and the possibility has both the theoretical basis, but also practical experience abroad. Meanwhile, based on the actual conduct of China’s grasp of macro and micro, the author strives to contribute to China’s environmental tax reform.Thirdly, since there is still much problem in implementing the Isolated Model environmental taxation, the author advances that environmental tax should be implemented in phases. From integrated model to independent model with short-term and long-term legislative goals, the implementation should wait and gain as much experience as possible until it is ready to integrat into a systemed environmental tax. The author also discusses the characteristic establishment of legal progression from legislation, enforcement and the using of taxation.Fourthly, the whole paper abide by the principle of Marxist philosophy, with links to look upon environmental tax. It believes that to achieve environmental sustainability, we must also coordinate several of the contradictions to achieve the greatest degree of intra-generational equity, intergenerational equity and the availability of using the natural resources sustainably and finally achieve comprehensive, coordinated and sustainable development.更多还原