【作者】 宦静；

【导师】 许庆明；

【作者基本信息】 浙江大学 ， 行政管理， 2009， 硕士

【摘要】 伴随着我国经济持续快速发展以及资源、环境问题的日益凸显,节能减排逐渐成为人们普遍关注的焦点。税收政策是国家调控宏观经济、引导产业发展的重要手段;企业是我国节能减排目标能否顺利达成的关键。本文研究企业节能减排税收政策。本文首先分析了论文研究的背景和枣义,并对过往研究分环保税收政策的研究历程、节能减排税收政策制定的原则、关于节能减排税收政策作用机理的分析和学术界在现阶段对我国结构性税收调整的理论研究四部分进行了概述。然后,搜集相关数据分析了我国现有节能减排税收政策的实施效果,发现与企业节能减排相关的主要税种仍有很大的政策改善空间。在对企业生产运作流程:资源开采阶段一资源流通阶段一生产阶段一制成品流通阶段一废弃物处理阶段分阶段进行详细阐述的基础上,进一步揭示了我国现有企业节能减排税收政策存在的问题,并在对问题的原因分析时运用了公共政策学的“有限理性利益人”一视角。最后借鉴国外节能减排税收政策的实施经验、结合我国具体国情以及税收政策制定原则、依据,提出完善我国企业节能减排税收政策的对策。本文的突出特点是搜集、整理我国税收和节能减排的相关数据,通过对两者的相关性进行多元线性回归分析来判断我国现有企业节能减排税收政策的实施效果;通过企业生产运作流程各阶段的分析揭示我国企业节能减排税收政策的待完善之处并提出完善对策。更多还原

【Abstract】 Accompanied by sustained and rapid development of China’s economy and resources, environmental issues become increasingly prominent, the associated problem of energy-saving emission reduction has become the focus of widespread concern. Tax policy is the important method for nation to readjust macroeconomic and guide industrial development; Enterprises are the key to successfully achieve our nation’s aim of energy-saving emission reduction. The essay analyzes the tax policy which promotes enterprises energy-saving emission reduction.The article first analyzes the background and significance of the study. The study of past researches is consist of the research history of environmental tax policy, the analysis on theory of energy-saving emission reduction, the tax formulate principle of energy-saving and structural adjustment of China’s tax policy on present. In the analysis of existing tax policy of energy-saving emission reduction, the essay use a model to get the effect of tax policy implementation: taxes relates enterprises energy-saving emission reduction have much room to improve, through enterprises operation flows: resource exploitation stage - resource flows stage - the production stage - production flows stage - waste treatment stage to states the effects of the existing tax policy in detail. Using the view of "limited benefits rational person" to analyzes the reason of the problem. Finally, using foreign energy-saving emission reduction experience in the implementation of tax policies and combined with China’s specific national conditions, tax policy formulate principles to give some advices to perfect our nation’s enterprises energy-saving emission reduction tax policy.This article collects, organizes data of enterprise energy-saving emission reduction and tax policy to analyze the correlation and regression analysis between them and determine the energy efficiency of our nation’s existing tax policy of enterprises energy-saving emission reduction, then, through the enterprises operation flows analysis to reveal points which need to the perfect and give some advices on it.更多还原