【作者】 黄婉霞；

【导师】 沈肇章；

【作者基本信息】 暨南大学 ， 财政学， 2009， 硕士

【摘要】 伴随着工业化进程的加快和社会经济的高速发展,环境污染、资源匮乏、能源枯竭、生态失衡等环境问题越来越严重,环境保护问题也已经受到世界各国政府的高度重视,实现经济社会的可持续发展成为世界各国的共识。在众多的环境保护手段中,税收作为一种强有力的经济手段受到了普遍关注,且在西方发达国家的应用中取得了显著的效果。而我国税制中对环境保护仍处于无意识阶段,为此,我们应该借鉴西方发达国家的绿色税制实践经验来尽快建立并完善我国的绿色税制。本文对绿色税制的有关理论和实践问题进行了综合研究,并在我国绿色税制政策分析和绿色税制应用国际经验分析借鉴的基础上,提出了完善我国绿色税制体系的原则和设想以及相关的一些配套措施。更多还原

【Abstract】 With the rapid development of industrialization and social economy, environmental problems such as environmental pollution, resource deficiency, energy exhaustion and unbalanced ecological system are getting more and more serious. Governments all over the world have paid great attention to the issue of environmental protection, and realized the sustainable development of society and economy has been the common sense of all the countries. Among the many environmental protection measures, tax which is a strong economic way has been widespread concern, and green taxation in the West has achieved remarkable results. But our tax system is still in unconscious stage of environmental protection, so we should learn from Western countries experience of the green taxes, and establish and improve our Green Tax System as soon as possible.This article refers to the theory and practice of green taxes, and then it analysis green tax policies and the application of international empirical of green taxation. On the basis of that, it develops the improvement of the principle、trends and supporting measures of green taxation system.更多还原