【作者】 贾鹏鹏；

【导师】 杨琴；

【作者基本信息】 浙江财经学院 ， 经济法学， 2010， 硕士

【摘要】 环境税,又被称为绿色税、生态税,是20世纪末兴起于国际税收学界的概念,它是一种兼具财政效应与环保效应的国家宏观调控手段。环境税的产生有着具体的社会背景。近年来,随着世界经济的飞速发展,环境问题已经成为全球面临的共同问题,它制约着经济的发展、威胁着人类的生存。由此,世界各国都在积极探索一条协调环境保护与人类生存和发展的有效途径。越来越多国家着手环境税的实践,也取得了一些积极的效果。具体到我国,改革开放30多年来,国内经济得到了迅猛发展,但同时也付出沉重的环境代价。环境的恶化又反过来制约经济的发展,进而影响人民的生活和生存安全。自1992年里约会议后,环境税作为一项环境经济政策在各项重要文件中被屡屡提及,虽因种种原因一直未能在我国付诸实施,但相关理论研究却得到了发展,客观上起到环境保护作用的各种税费措施也陆续付诸实施,但其环境保护的目的性不强,效果也不尽理想。2009年3月,由环保、财政、税务等部门下属的研究机构联手完成的“独立型环境税的征收方案”已向相关部门提交,而“融入型环境税方案”和“环境税费方案”等环境税征收方案也常可见相关专业期刊和网站,对究竟应该如何构建我国的环境税法律制度,社会各界尚未达成共识。本文试图在分析国外环境税理论研究和法律实践的基础上,结合我国的具体国情对我国环境税法律制度的构建提出浅见。笔者认为,虽然西方发达国家近年来的理论研究和实施经验可以为我国的立法提供有益的借鉴,但由于社会、政治、经济方面存在较大的差异,我们不能照搬发达国家的制度,而应充分考虑我国的经济承受能力、企业运行机制、地区发展差异来建立适合中国国情的、并能逐步调整完善的环境税法律制度。故笔者提出如下的观点:目前我国不宜单设环境税,而是应对现行税制进行必要的绿化,并将目前费改税条件合适的环境费制度改成环境税制度,保留不适合改动的收费项目,配合绿化后的税制共同起到单设环境税的效果;在经过一段时间的实施和经验积累后,再随着我国税制改革的进一步深化和发展,在时机成熟的情况下构建独立的环境税法律制度。本文除导言以外,共分为四章:第一章为环境税相关研究的综述,本章主要对环境税的概念进行了界定,对与环境税相关的理论研究进行了回顾,并对环境税的理论基础进行了梳理。第二章是对我国现行环境税费法律制度的介绍和评价。本章从现实情况出发,对我国目前实施的与环境相关的税费制度进行梳理,并对其作用和缺陷进行评价,并以此为我国环境税法律制度的构建的现实基础。第三章为西方发达国家环境税法律制度实践的介绍及对我国的启示。本章在对OECD国家、美国、日本等国的环境税法律制度实践进行介绍的基础上,总结了其实践经验对我国环境税法律制度构建的启示。第四章为笔者对我国环境税法律制度构建的具体建议。本章首先对我国目前学术界正在讨论的几种环境税法律制度的设计方案(独立型环境税方案、融入型环境税方案、环境税费方案)进行了具体地介绍,并对这三种方案进行了评价,提出了自己对环境税设计的观点。然后从我国环境税的立法目的和立法原则着手,针对税种的选择、税率的确定、税收优惠政策的制定、环境税征税部门的确定、环境税相关法律责任的分配以及环境税与其他相关收费制度的协调等各方面对我国环境税法律制度的具体构建进行了论述,最后对我国环境税实施的保障体系的完善提出了浅见。更多还原

【Abstract】 Environmental Tax, also called Green Tax or Ecological Tax, is a new concept originating in the international tax academics in late twenties. It is a new way combining both financial effect and environmental effect that used by a state to control its economy.It comes out in the specific social circumstance: In recent years, with the rapid development of world economy, environmental issues have become the common problems faced by all the countries. It stifles economic development and threatens the survival of humanity. All the nations are actively exploring an effective way to coordinate survival and development. The concrete practice of more and more countries has shown that environmental taxation is an effective method to solve this problem.Viewing this issue in China, we can see although the economy has been leaping forward since the Reform and Opening up for 30-odd years. However, we’ve also paid heavy environmental price for it. Deterioration of the environment in turn constrains the economic development and further affects people’s lives and livelihood security.Since the Rio Conference in 1992, Environmental Tax is often referred to as an environmental and economic policy in all sorts of important documents. However, due to many kinds of reasons, in China, it has not been put into use up to now. According to the relevant materials, Separated Environmental Tax Collection Program was submitted to pertinent departments in March 2009, which was jointly completed by the affiliated research institutes of environmental protection, financial and tax departments. Besides, Integration of Environmental Tax-based Program and Program of Environmental Taxes and Charges can also be often read on relevant professional journals and websites, yet no agreement was reached upon how we should establish the legal system of Environmental Taxes among different sections.Based on the overseas research and practices on the environmental taxes and considering the concrete conditions in China, this thesis will put forward some useful suggestions on how to establish the legal system of environmental taxes in China.In the author’s opinion, although the recent research and the practice in western countries can offer some helpful experience for our legislation, it is impracticable to copy the other countries’practice in China. We should take full account of Chinese conditions to establish the legal system of Environmental Taxes. Here, the author put forward the following opinions: At present, it is more suitable for us to improve the present tax system to protect the environment rather than levy the environment tax independently;?Some environment fees can be changed into environmental taxes where the conditions are mature while the unsuitable ones should be reserved and collaborate with the improved tax system to play the role of the environmental taxes; The independent legal system of environmental taxes can be established when the conditions are mature after a long time of necessary practice.In addition to the Introduction, the thesis is divided into four chapters:Chapter one is a synthesis of relevant studies of environmental taxes, including definition of Environmental Tax, collection of theoretical foundation of environmental taxes and reviewing of theoretical research on the environmental taxes.Chapter Two reorganizes and evaluates China’s current legal system of existing environmental taxes and fees. From the perspective of China’s actual conditions, this chapter sorts out the existing system of environment-related taxes and fees and evaluates its role and defects, hoping to lay a solid foundation for the establishment of China’s legal system of Environmental Taxes.Chapter Three illustrates the concrete practices of international environmental taxes and the influences on China. This chapter first introduces the legal system of environmental taxes in OECD countries, United States and Japan, and then brings up suggestions to China’s establishment of the legal system of environmental taxes.Chapter Four are the author’s specific recommendations for the establishment of China’s current legal system of Environmental Taxes. This chapter firstly will introduce and evaluate the three Environmental tax programs of Legal System put forward by theoretical circles. Then it will probe into the problem from our environmental taxes and legislative principles of the legislative intent. It discusses the establishment of China’s legal system of environmental taxes, spreading to the tax types of Environmental Taxes, division of tax rates and tax links, formulation of preferential tax policies, distribution of tax-related liability, coordination of Environmental tax and other fees and charges, etc. In the end, the thesis analyzes the profit allotment between Tax Collection Department and Environmental Protection Department in the process of implementing Environmental Taxes in China, and then voices the author’s opinions on the improvement of China’s implementation of Environmental Taxes system.更多还原