【作者】 张志萍；

【导师】 包玉华；

【作者基本信息】 东北林业大学 ， 环境与资源保护法学， 2010， 硕士

【摘要】 在我国的生态恶化、环境污染破坏严重的背景下,本文探讨环境税收法律制度的目的是使环境税制能够在环境保护中发挥日益重要的作用并且服务于社会经济的可持续发展。对环境税收法律制度的研究将有助于丰富税收理论研究的内容,完善税收理论体系,开阔税收理论研究的视野；有助于确定税收在可持续发展中的作用,从而指导我国的税制建设；有助于对我国税收政策的深入研究；有助于开发新的环保工具,促进环境保护工作。本文对我国现行环境税收法律制度的现状和不足进行了分析和评价,并在研究OECD发达国家环境税收法律制度的基础上,指出立足我国国情,借鉴西方国家经验,建立完善的环境税收法律制度势在必行。运用比较分析和归纳总结的方法,结合中国实际,详尽地阐述了我国现行环境税收法律制度存在的问题和面临的困难,系统论述了主要OECD成员国在环境税收法律制度的主要内容、特点以及环境税制的实施效果和设计制定、贯彻实施方面的经验。从而明确了我国环境税收法律制度的总体框架,确立课税要素、改革现有税种、完善税收优惠政策,最后创造性地提出了开征符合生态文明理念要求的新税种,例如：水污染税、碳税、燃油税等,提出了构建全面系统的环境税收法律制度的初步设想。但是,任何一项法律制度的建立和完善都不是一蹴而就的事情,中国环境税收法律制度的构建与完善还有一段很长的路要走。更多还原

【Abstract】 In the context of ecological degradation, environmental pollution and serious damage,this paper investigates environmental tax law in order to make it play an increasingly important role in environmental protection and the sustainable development of economy.The legal system of environmental taxation research will help to enrich the content of tax theory, improve the tax system theory, open the perspective of tax theory, help to determine the tax role in sustainable development to guide China’s tax system,contribute to the deepening of China’s tax policy studies,and contribute to the development of new environmental tool to promote environmental protection.In this paper, the status and deficiencies of China’s current environmental legal system are analized.On the basis of evaluation of OECD countries in the legal system of environmental tax, we must learn from experience of western countries and establish a sound legal system of potential environmental tax in the pipeline on conditions of our country.Using the methods of comparative analysis and summing-up,this paper explains problems and the difficulties of China’s current environmental tax law system in detail, combining the actual situation in China.This paper systematically expounds main content, character, implementation effect, design development of the main OECD member countries.The overall tax framework of the legal system of environmental tax is clearly defined with the establishment of tax factors, the reform of existing taxes,and improving tax incentives.Finally the paper creatively proposes initial ideas of building a comprehensive system of environmental tax law system and setting up new taxes which meet the requirements of ecological civilization, such as:pollution taxes, carbon tax, fuel tax.However, the establishment and improvement of any legal system are not an easy thing.There is a long way to go for the construction and improvement of China’s environmental taxation legal system.更多还原