【作者】 朱瑛；

【导师】 陈忠；

【作者基本信息】 苏州大学 ， 财政学， 2008， 硕士

【摘要】 环境税收是基于环境保护和资源合理利用目的而征收的税收,是重要的环境经济手段。在我国一方面环境保护历史欠账过多,另一方面经济发展又不断加剧新破坏的情况下,运用环境税收政策解决我国的环境问题具有深远的意义。本文从我国目前的环境形势和可持续发展的大背景入手,揭示了在经济发展的同时,保护环境与资源的重要性,从而引出了对我国实施环境税收政策的思考。在介绍环境税收的概况及相关理论基石之后,分析了OECD国家在环境税收方面的实践经验及对我国的借鉴。随后,本文着重论述了我国构建环境税收制度的发展现状、分期目标、操作原则及实施效果,提出了“三步走”的具体改革方案,并结合我国的实际情况,对提出的环境税收实施框架进行了可行性分析。更多还原

【Abstract】 Environmental tax is an important economic method based on the purpose of environment protection and reasonable exploit of resources. According to the fact that our country did not pay enough attention to the environment protection while the current environment situation is becoming worst with the economic development, the meaning of solving China’s environmental problems with environmental tax policies will be profound and far-reaching.This paper starts with our country’s current environmental conditions under the background of sustainable development. The idea of implementing environmental tax policies is introduced after the paper reveals the importance of environment and resources protection with the economy development. Practice experience on environmental tax in OECD countries and its applications in China are analyzed after introducing the general situation of environmental tax and some theories related to it. Then this paper focuses on the present conditions, objectives by stages, implemental principles and final effects of establishing the system of environmental taxation in our country as well as putting forward the specific reform plan which is divided into three stages. Finally, a feasibility study toward this reform plan combined with the current situation of China is carried out.更多还原