【作者】 杨琳；

【导师】 徐祥民；

【作者基本信息】 中国海洋大学 ， 国际法学， 2007， 硕士

【摘要】 一、环境税是一种集财政效应与环保效应为一体的新税种,与传统税存在较大差异。环境税思想在产生并在实践中被加以运用的过程中,并未被冠以环境税之名,也没有形成具有严密结构的组织体系。它不是庇古创立的结果,而是出自于后人的学术总结。二、把外部性理论作为征收环境税的基本理论依据具有一定的片面性,可持续发展理论才是征收现代意义上环境税的基本理论依据,过去的研究者不愿意承认这一点,在很大程度上是由于对利用和保护环境资源的基本依据认识不清。㈠涉及环境因素的成本——利用和保护环境资源的基本依据。环境资源保护和利用的出发点是环境,而不是“对环境的”事实或行为。㈡可持续发展理论——征收环境税的基本理论依据。外部性理论只能将代内的外部性内部化,却无法消除当代人消费、利用自然环境和资源给后代人造成的负外部效应。与此相反,可持续发展理论要求政府在保证当前经济发展的同时,通过各种手段留给后代人不少于当代人所拥有的机会。庇古税的征收也只是在一个国家的范围内减少了外部性,对跨国境的全球性外部负效应却无能为力。可持续发展理论则考虑各国之间的协调。与外部性理论侧重于经济的发展不同,可持续发展理论强调的是经济、社会和环境的协调发展。三、我国传统的资源利用状态下资源出现了空心化现象,这是不符合可持续发展要求的。中国的生态环境破坏及人口问题正是50-90年代初的发展观所致,这些政治发展观念和政府政策不利于可持续发展,更难以孕育真正意义上的环境税收法律制度。现行的税收体制是1994年改革后的新税制,严格意义上的环境税只有资源税。值得注意的是,我国还有一些与环境相关的税种,如消费税、固定资产投资方向调节税、城市维护建设税、城镇土地使用税和耕地占用税等,尽管在设立之初很少考虑环境因素,但这些税种已经为保护环境提供了一定的经济刺激和资金。四、西方国家的环境税大致经历了发展分为三个阶段:㈠20世纪70年代到80年代。这个时期的环境税主要是基于“污染者负担”原则,属于环境税的雏形。㈡20世纪80年代至90年代中期。这个时期的环境税种类日益增多,其功能则综合考虑了刺激和财政功能。㈢20世纪90年代中期以来至现在。这个时期是环境税迅速发展的时期,为了实施可持续发展战略,许多国家还进行了综合的“绿色税制改革”。五、选取了丹麦、荷兰、瑞典、美国四个环境税先行国家,对其环境税制进行了详细的介绍并对其效果和特点进行研究、分析,得出环境税先行国家实施环境税收法律制度的几点经验。㈠不同的国家环境税收手段应用的环境不同。㈡政府在环境税收法律和政策方面扮演重要角色。㈢通盘考虑,分步实施的原则。㈣健全核算体系——环境税征收的关键。㈤在税种设计中,呈现多样化特征,且都开征了能源税。㈥重视税率差别和税收减免的调节作用。六、目前我国还没有建成完整的环境税收体系,环境税制的发展尚处在起步阶段,存在以下几点问题:㈠我国以收费为限制排污的主要形式,环境税存在缺位现象。㈡我国资源税尚不完善,征收范围过于狭窄,计税依据不合理,单位税额过低。㈢消费税和有关的机动车税“绿化”程度不够。㈣现行税制中的环境保护措施零散和缺乏稳定性。七、在对我国环境税法完善的思考中,我们既要考虑自己作为世界上最大的发展中国家对国际环境资源保护所应承担的不可推卸的责任,又要顾及我国现在尚处的初级阶段的基本国情,做到与发达国家相区别。我国的环境税法完善工作,不可能一蹴而就,而应当按照“零敲碎打”的模式,逐步推进。可以说环境税法的完善任重道远。更多还原

【Abstract】 Environmental tax is a kind of new tax that has financial and environmental effects differing much from traditional tax.While thoughts of environmental taxation occurred and was applied,it was not named with environmental tax,also it didn’t come into an organizational framework. Environmental tax was not a creation of Pigou,it proceeds from the unborn scientific summary.Instead of unilateral exterior theories, the theory of sustainable development is the basic academic basis of modern environmental taxation,which the past researcher would not like to admit.To a large extent that is because the basic use and protection of environment is not clearly understood.⒈Cost of the environment-basic basis of using and protecting environmental resources, not" to environment of" fact or behavior.⒉Sustainable development- basic academic theories of the environment tax. Differing from the exterior theories that emphasize on the development of the economy, the theory of sustainable development emphasize the coordinate development of economy, society and environment.Traditional use of resources makes hollow phenomenon that doesn’t agree with the request of sustainable development.The destroy of eco-environment of China and the population problem is the result of development idea during 1950s and early 1990s,which is against sustainable development and more difficult to conceive environmental taxation law system.The current taxation in China was reformed in 1994,and resources tax is the only environmental tax in strict meaning.Remarkable is that China has owned some taxs related to environment,including consumption tax,the fixed aaseting investment direction regulating tax,the city maintenance constructing tax,the town land usage tax and farmlands taking up tax,etc..Although these taxes rarely consider the environmental factor,they have already provide certain economic incitement and funds for the environment protection.The environment taxation of the west nation is mostly divided into three stages:⒈(1970s-1980s)the embryo of the environmental tax,according to“pollute burden”principle.⒉(1980s-middle 1990s)category of environmental taxes increases.Its function synthetically considers the incitement and public finance.3.(middle 1990s-)quickly development of environmental tax.Many nations carried on comprehensive“green tax system reform”for the implement of sustainable development.The thesis introduces the environmental taxation specifically about Denmark,Holland,Sweden and the United States.It researches and analyzes the effects and characteristics of the four countries .Get several experiences of environmental taxation advanced countries carrying out the tax law system.Now our country hasn’t set up complete environetal tax system,and the development of the environmental taxation is in the start stage,during which the following problems exist:1.Lack of environmetal tax2.Resources tax is still not perfect,which collecting scope is too narrow,accounting is not reasonable and the unit amount is too low.3.”Green turn”of consumption tax and mobile care tax is not enough.4.Environmental protection measures within current tax system are scattered and lack of stability.During the thinking of perfection of environmental tax law in China,China needs to consider the responsibility that can’t evade as the biggest developing country in the world,as well as the entry-level stage of China that distinct with the developed countries.Perfection of the environmental taxation in China can’t accomplish in one move,but should push forward gradually according to the mode of“odd pieces knock”.So perfection of law of environmental taxation shoulders heavy responsibilities.更多还原