【作者】 张鹤泽；

【导师】 刘志辉；

【作者基本信息】 新疆大学 ， 自然地理学， 2007， 硕士

【摘要】 生态与环境问题是关系到人类生存与发展的刻不容缓的核心问题,保护生态与环境既是可持续发展的长远利益之所在,也是我们每个人对社会应负的义不容辞的责任。本文通过分析发现,生态与环境资源之所以被滥用,主要是由于“市场失灵”和“政府失灵”的存在。发达国家的实践表明,政府征收生态税,利用税收的杠杆作用和优势,对破坏生态和环境的行为课税,是促使污染企业外部成本内部化,改进生产技术,提高市场竞争力,唤起全社会生态意识,实现既降低成本又减少污染量的有效而可行的途径。本文从理论和实践的角度比较深入的讨论了新疆生态税建立的必要性和可行性;对OECD(Organization for Economic Cooperation and Development;经济合作和发展组织)国家生态税的发展、实施、成果进行研究,为新疆建立生态税提供了大量的宝贵经验;结合新疆自身特点构想了生态税的建立,一是征收专门的生态税,二是对现有税种的调整。在借鉴了国外生态税的具体措施的基础上,比照新疆自身状况,设置了对新疆的一次性电池和一次性筷子征收生态税的构想。更多还原

【Abstract】 The eco- environmental problems are the most urgent key problems that related to human survival and development.Protecting the eco- environment is the base of long-term benefits for the sustainable development and also it is the responsibility of every human being.In this paper, through analyzing the related materials about eco- environmental problems at home and at abroad, found that due to the exsisting of“the market failure”and“the government failure”, the eco-environmental resources were abused. The developed countries experience proved that the government’s leverage and superiority on imposing the ecological tax, using tax, and also taxation for eco-environmental destroy, could promote turning the outercost of enterprise with heavy pollution into innercost, improve the production technique, increase the competition force, and arouse the ecological consciousness of the whole society, then make realize the effective and feasible way for lower the costs as well as reduce the pollution.In this paper, carefully discussed the necessity and feasibility of establishing ecological tax in Xinjiang from the theory and practice aspect; by analysing the developments, impelimentataion, achievements of ecological tax in OECD ralated countries, provided more useful experience for establishing ecological tax in Xinjiang; and combined with Xinjiang spesial characteristics, conceived the establishing of ecoligical tax in Xinjiang, fristly, impose on special ecological tax, secondly, adjust the existing tax category.Based on the concrete measures of foreign ecological tax, andcomparedwith Xinjiang spetial condition, supposed the adea of imposing ecological tax on one-off battery and one-off chopsticks.更多还原