关于我国建立生态税制的探讨

【作者】 刘树祯；

【导师】 吴旭东；

【作者基本信息】 东北财经大学 ， 财政学， 2002， 硕士

【摘要】 中国正处于经济高速增长与生态系统破坏日益加重的阶段。是步发达工业化国家后尘，走先破坏后治理的老路，还是走经济与生态环境相协调、可持续发展的新路。面对这种现实，中国政府郑重地做出了抉择：覆辙不能重蹈，为了当代人和子孙后代的生存与发展，把可持续发展战略作为中国经济和社会发展的指导思想。可持续发展概念是一种新的发展观，它对人类所提出的调整和变革涉及人类经济发展和社会生活的各个方面。本论文的研究对象正是可持续发展中的税收政策问题——生态税收的理论和政策。研究的目的是以可持续发展为背景，探讨税收在资源与环境保护中的作用，从而使税收政策服务于可持续发展。 论文共分为八章，第一章是通过对生态系统的了解，使人们清楚的认识人类活动与生态系统之间的相互作用。第二章对我国生态系统的现状，从资源和环境两个方面进行介绍。第三章通过对市场失灵和政府失灵的研究来分析我国生态环境系统恶化的原因。第四章和第五章是在总结生态税收的思想来源及其理论基础上，论述了我国建立生态税收制度的必要性。第六章和第七章主要是通过对世界各国生态税制以及我国生态税制现状的介绍来分析我国在此方面存在的问题。第八章就我国如何建立生态税收制度提出自己的建议。在本论文的研究中，既包括生态税收的一般理论问题，同时也包括具体实际操作问题，从而为我国在实现可持续发展战略中的税收政策的制定提供了一点参考。更多还原

【Abstract】 China’s economy has been developing quickly, but at the same time its environment has also been destroyed. Should we follow the same pattern of the developed countries, that is to solve the problem after the environment has been destroyed, or try to find a way of combining economical development and environment protection together? Under the circumstances, the state government has made a discreet choice to develop under the guidance of sustainable development theory for the benefit of people. Sustainable development theory is a new idea, which involves in every aspect of human society and economical development. The dissertation focuses on the taxation policy issue in the process of sustainable development in China: eco-tax’s theoretical basis and its possible operation. The main objective is to discuss the possible functions of taxation in the protection of natural resources and environment in the context of sustainable development theory. The thesis consists of eight chapters. On the acquaintance of ecosystem, the first chapter tells the mutual effect between human and ecosystem. The second chapter tells the ecosystem’s actuality in China. On the research of market failure and government failure, the third chapter analyzes the reasons why the ecosystem is deteriorating in China. The fourth and the fifth chapter summarize the theoretical basis on which the eco-tax theory is set up and discuss the possibility and necessity of eco-tax system in the context of China. The sixth and the seventh chapter give a general introduction of eco-tax system in other countries, and point out the drawbacks of that in China. The last chapter discusses the possible policies in the introduction of eco-tax system in China.更多还原