【作者】 王郁；

【导师】 徐祥民；

【作者基本信息】 中国海洋大学 ， 国际法学， 2006， 硕士

【摘要】 随着全球环境污染的不断加重,各国政府对环境问题也日益关注,不断寻求控制污染、节约资源的环境保护手段。除了直接命令式的行政控制手段运用之外,许多西方国家,特别是OECD国家还大量运用了间接的经济手段,其中环境税作为一种集技术性、经济性、法律性等特性于一体的综合手段在许多国家的环保领域取得了卓然的成效。有鉴于污染问题的严重性和环境税收法律手段的有效性,我们有必要对环境税先行国家的环境税收法律制度进行比较研究、分析总结,以期对我国环境税收法律制度体系创建起到启示与警示之用。本文首先对环境税的基本概念进行简单介绍,以使读者对相对陌生的“环境税”有一个基本了解。在此基础上,文章继续从理论上入手对环境税收法律制度实施之必要性进行分析:从经济角度来分析,环境税在解决“外部性内部化”问题上存在优势,征收环境税可促使生产者改进技术以减少资源消耗和环境污染,并促使消费行为趋于理性;从法律原则视角来分析,环境税收法律制度不仅是环境资源保护法基本原则的体现,还是税法基本原则的体现,并且有助于实现环保法和税法的目标,即污染者付费、预防环境污染、实现公平、公正等。本文不仅从理论上分析了实施环境税收法律制度的优点所在,还从现实情况分析了环境税所带来的有效作用,以支持环境税收法律制度实施必要性的理论分析。第三、四部分是本文的重点,详细介绍、论述了世界环境税先行国家的环境税制。文章首先对世界各国的环境税收法律制度建设情况进行了总体介绍,之后选取了代表高、中、低发展水平的五个国家——丹麦、荷兰、瑞典、美国、韩国,对其环境税制进行了详细的介绍并对其效果和特点进行研究、分析,得出环境税先行国家实施环境税收法律制度的经验教训,包括环境税制的设计目的、原则、税种设计、优惠政策、征收对象、征管主体以及可接受性、单边出口税等方面的内容。“前车之鉴”带来的无论是好经验、还是坏教训,对于我们这些“后来人”来讲都是有益的,它们可以大大提高我国环境税收法律制度建设进程的速度。更多还原

【Abstract】 Aggravates unceasingly along with the whole world environmental pollution, the governments of various countries pay more attention to environment issues, and seek environmental protection method to control pollution, save resources. Except that the directly injunctive administrative control means is used, a lot of western countries, especially the OECD countries have exerted a large amount of indirect economic means, including environmental taxation. Environment tax as a comprehensive method with technical characteristic, economic characteristic and law characteristic has obtained the remarkable results in many countries’environmental protection fields. Because of environment’s deterioration and environmental tax’s positive effect, we have the necessity to compare, analyze and summarize the legal system of environmental tax of the initiator of environmental tax, in order to enlighten our establishment of legal system of environmental tax.This article first carries on the simple introduction to the environment tax basic concept, making reader have a basic understanding to relatively strange concept——"the environment tax". On this basis , the article continues analyzing the necessity of legal system of the environmental tax implementation by starting with the theory analysis: Analyzing from the economic angle, the environment tax has the superiority in solving problem of "exterior internalization" , levying the environmental tax can impel producers to improve technology in order to reduce resource consuming and environmental pollution, impel the consumer behavior to prone to rationality ;Analyzing from the legal principle angle, the legal system of the environmental tax revenue is not merely the embodiment of the basic principle of environmental protection law, the embodiment of the basic principle of tax law, and facilitate realizing the goal of both environmental protection law and tax law,更多还原