环境税的设立及其经济影响

【作者】 易远宏；

【导师】 林勇；

【作者基本信息】 华南师范大学 ， 西方经济学， 2004， 硕士

【摘要】 本文第一章在具体分析了目前我国环境保护现状的基础上，利用环境库兹涅茨曲线(Environment Kuznets Curve)分析我国经济发展与环境保护的关系，得出我国的环保模式应该不同于国外发达资本主义国家模式，我们应借鉴国外成功经验，找到符合中国国情的发展模式。 第二章论述了在我国设立环境税的必要性，主要是从我国现行税制存在的问题和其他环境保护经济手段的局限性两个方面着手。分析了目前在我国所使用的环保手段的不足之处以及效应发挥的缺陷性，结合新环境税的开征在国外取得的成功经验提出在我国实施环境税是十分必要的而且是可行的。 论文第三章介绍了环境税的内涵及其与其他经济手段之间的比较优势，同时为环境税在我国的开征提供了理论依据：外部性理论和自然资本理论。通过分析比较各经济手段的优劣性以及我国目前的经济状况和法律环境，得出了在我国开征环境税既有现实基础也有理论依据。 第四章在前面部分论述的基础上，对在我国设立环境税做了初步的构思。首先对环境税的设计应该坚持的原则做了分析论述；其次，根据我国的现实情况对环境税税率和税基提出了要求，认为税率不宜过高而且应有适当的弹性，最适税率应是定额税率，从量计征，并且在实践中逐步调整至最适税率；而对于税基，认为最适当的税基应是污染物的排放量，对纳税人的设计和税种的设计也做了初步的分析讨论。 第五章探讨环境税实施可能带来的经济影响，主要表现在环境税有利于整个经济社会可持续发、增加国家的财政收入并提供一个公平竞争的环境、使企业污染产品的产量减少税负增加而对整个行业的发展却是很有利的、有利于产业结构的调整、有利于环保产业以及第二第三产业或轻污染行业的发展等。 最后，论文针对我国目前环境保护存在问题以及在我国实施环境税将面临的现实困难性提出了解决的措施。主要是从两个方面：一是借鉴国外经验引进国外先进措施；二是结合本国实情提出了相应解决措施。更多还原

【Abstract】 The first section of the paper analyses specifically the relationship between economic development and environmental protection in china with Environment Kuznets Curve, based on the current situation of Chinese environmental protection. It concludes that Chinese pattern of environmental protection should differ from the developed countries and we should find out the pattern best fit Chinese situation, using the foreign successful experience as reference.The second section states the necessity of environment revenue in china. It analyses the disadvantages of Chinese means of environmental protection from the current problems of the existing tax system and limits of other economic means. And puts forward the necessity and feasibility of apply the environment revenue in china.The third section introduces the definition and the advantage of environment revenue, providing theoretical foundation for china’s environment revenue actualization-externalization theory and natural capital theory. It concludes there’re both practical and theoretical foundations for Chinese environment revenue actualization, comparing the various economic means and analyzing the economic and legal situation in china.The forth section sets the initial structure of Chinese environment revenue base on the previous chapter. It analyzes the principles of designing environment revenue, and then sets requirements on the tax rate and tax basis, holding thattax rate should not be too high and should be elastic and flexible in the reality. For tax basis, the suitable one is volume of contamination.The fifth section studies the economic influence of environment revenue’s actualization, which would do good to the sustainable development of the whole society, increase the revenue income of the government and provide a fair competitive environment for the firms, and do good to adjustment of industrial structure and the development of environmental protection industry and light-pollution industry.At last, the paper offers some recommendation for the solving the practical problems in Chinese environment revenue actualization from two aspects, one is using foreign successful experience as reference, and the other is taking some measures that fit Chinese situation well.更多还原