【作者】 郑仁荣；

【导师】 张义忠；

【作者基本信息】 华侨大学 ， 经济法， 2003， 硕士

【摘要】 水资源是人类赖以生存与发展的重要资源，是不可替代的资源。当今世界各国都面临着水资源短缺和水资源污染，如何保护水资源是当今社会所面临的一个重要课题。本文运用经济分析法(实证和规范)和比较研究法，从水资源价价值理论出发，对水资源保护税进行经济分析和法律分析，来论证水资源保护税是保护水资源的必然选择与要求，并对水资源保护税可能对社会经济各方面所产生的效果进行分析，并比较了国外水资源保护税税制的优缺点，在这些基础上提出构建我国的水资源保护税的设想，以期促进我国水资源的保护和税收法律制度的完善。 本文除引言、结论外，共分五章，全文五万多字。 引言 开门见山地点明本文所要探讨的主要问题，指出本文研究的实践价值和理论意义。 第一章水资源保护税税制之基础 首先对本文要研究的水资源进行界定，并分析其内容，从内容进而分析水资源价值理论的基础，最后说明提出水资源价值理论的意义。 第二章水资源保护税税制经济与法律分析 首先对水资源保护税进行经济分析，因外部性产生市场失灵，需要政府干涉市场机制，继而比较政府所采用的三种手段：税收、行政管制(标准排放)和排污许可权交易之间的优劣，从经济上系统阐述税收手段在水资源保护方面的独特优势。其次对水资源保护税进行法律分析，主要从生存权、环境权、公平价值理论、国家安全和可持续发展方面进行系统的阐述，从权利义务角度来说明采取水资源保护税的必然性，并对权利义务进行分配。 第三章水资源保护税之经济效果 对水资源保护税所可能产生的各种影响和效果进行分析，主要分析了对消费的影响、对就业的效果、对竞争力的影响、对收入分配的影响进行详尽的分析和探讨，并结合实际情况分析水资源保护税可能对我国产生的影响。 第四章国外水资源保护税税制比较研究 主要介绍荷兰、德国、法国的水资源保护税制，并对这些税制进行评价，指出不足之处和可借鉴之处，以供构建我国水资源保护税税制参考。 第五章我国水资源保护税税制之构建 首先介绍建立我国水资源保护税制之必要性与可行性；其次对我国水资源保护税的性质进行确定，其定性为环境资源保护税，这就为我国水资源保护税制的构建确定了总体的原则；最后，从税基、税收主体、课税对象、计税依据、纳税环节、税率、税收优惠等各个环节对我国水资源保护税进行自己粗浅的构想。 总结 概括本文的主要内容和笔者的主要观点。更多还原

【Abstract】 Water resources are important resources of human surviving and developing. All over the world are facing water shortage and water pollution. How to protect water resources is a important project. In this thesis, by way of economic analysis and comparative study, from the perspective of value of water resources, the author analyses the protect-water-resources tax by economic study and legal study. This prove that protect-water-resources tax is necessary, and author also analyses this tax could affect social and economic aspect. On the base of these analyses, the author then put forward to construct Chinese protects -water -resources tax.This thesis is composed of five chapters except for the preface and the conclusion, They are as follows:Preface is about the main issues that are to be discussed in the thesis. The practical value and theoretical is significance and also be pointed out.Chapter one is foundation of tax system of protect-water-resources. Firstly author define the water resources, and then analyses its contents. From the contents, the author analyses foundational theory of value of water resources. Finally, the author put forward the significance of value of water resources.Chapter two presents the economic and legal analysis of protects -water-resources tax. First, the author analyses protect-water-resources tax by economic study, then compares and distinguishes three way of government management. After analyzing the advantages and disadvantages of them, the author demonstrate that protect-water -resources tax is best of all. Second, the author analyses protect -water-resources tax by legal study, from survival right, environmental right, value of fair, security and substantial development.Chapter three is concern about economic effect of protect-water -resources. The author analyses effect of consume, employment, competition and income distribution.Chapter four is about comparative study of foreign tax system ofprotect-water-resources. The author study protects-water-resources tax of Holland, German and France. The author study their disadvantages and advantages. This study provide some advices for china to construct protect-water-resources tax.Chapter five is about construction of tax system of protect-water -resources. At first author put forward the necessary and feasible to construct Chinese tax system of protect-water-resources. Secondly, author define the character of protect-water-resources tax. Finally, author put forward the tax system of protect-water-system.Conclusion is mainly about the main idea of the author.更多还原