【作者】 王海南；

【导师】 张明；

【作者基本信息】 西南财经大学 ， 税收学， 2009， 硕士

【摘要】 资源与环境是人类赖以生存的必要条件,随着全球资源浪费和环境污染的不断加剧,如何对资源环境提供有效保护已成为人类面临的重要课题。作为在理论上和实践中均被证明为卓有成效的保护手段,绿色税收已被世界各国广泛采用,特别在资源环境形势较为严峻的发达国家,均形成了符合本国国情的绿色税收制度。我国自改革开放以来,在取得西方发达国家百年经济成果的同时,也面临着这些国家百年来形成的资源耗竭和环境污染问题。面对经济发展的过大资源环境代价,中共十七大报告中重点提出“建设生态文明,基本形成节约能源资源和保护生态环境的产业结构、增长方式、消费模式”的社会理念,这就要求作为国家重要宏观调控手段的税收发挥应有的调节作用。然而,在我国现行税制中并不存在纯粹意义的绿色税种,仅有若干在客观上对资源环境保护起到一定调节作用的税种,加之其受到各方面因素的制约而未能有效发挥绿化功效,因而我国必须加快对绿色税制的建设步伐。本文以胡锦涛同志在十七大报告中阐述的理念“节约能源资源和保护生态环境”为背景,在综合研究相关绿色税收理论和我国现行税制实践情况的基础上,立足现实国情对国外绿色税收的成功经验加以借鉴,提出了建设我国绿色税制的具体措施。其研究目的在于对资源的开发、利用及环境的破坏行为加以引导和调整,通过节约资源和改善环境来促进我国的可持续发展及循环经济的实现。全文除导言外,共分四章。导言部分。在明确本文以绿色税制的建设为研究对象的基础上,对其研究背景和意义、研究思路和方法,以及国内外研究进展等问题进行了较为详细的阐述。同时,本部分对文中创新性探索和不足之处进行了简要概括。第一章为绿色税收理论分析。主要对绿色税收的相关理论进行分析,包括绿色税收概念的产生与发展,内涵的界定及其理论基础等问题。首先,本章对绿色税收的概念及内涵加以界定,即本文所研究的绿色税收被列于广义范畴,是以节约自然资源和保护生态环境为目标,对一切开发和利用环境资源或向环境排放污染物的单位和个人设立的税种及各种税收措施。同时指出,通过绿色税制的完善来调整资源开发和利用行为方式是成功解决资源与环境问题的关键。其次,本章对绿色税收的相关基础理论进行了深入分析,指出资源产品的公共池塘资源属性和环境产品的纯公共品属性是资源枯竭和环境污染的根源,资源和环境保护中的“市场失灵”为政府介入和干预提供了理论依据。在此基础上,通过对绿色税收、环境补贴、政府管制、排污权交易和押金返还制五种政府干预手段的分析比较,得出绿色税收在缓和资源环境恶化问题上具有较大优势,进而对绿色税制的建设提供有力的理论支持。第二章为我国现行税制绿度实证分析。主要阐述了我国目前税制的绿化度,以及每个相关绿色税种的实践情况及存在问题。首先,本章对现行税制中的资源税、消费税、城市维护建设税、车船税、车辆购置税、城镇土地使用税和耕地占用税等在客观上对资源环境保护产生一定积极作用的税种进行分析:从定性角度看,上述税种在税率和税目等要素的设置上欠缺资源环保意识,得出绿色税种不足的结论;从定量角度看,在将上述税种收入总额占当年税收总额的比重确定为税制绿色度量度的假设前提下,得出绿色水平偏低的结论。其次,本章对现行税制中增值税、企业所得税等体现绿色政策的税种进行分析:从定性角度看,虽然上述税种在资源环境保护方面体现的优惠政策,作为税式支出可对资源保护和环境治理方面发挥一定作用,但由于缺乏针对性和灵活性,使其在资源环境保护方面的作用十分有限;从定量角度看,这些优惠在整个税收体系中所占比重很小,仅局限于个别环保行为的减税与免税,使其政策导向功能未能得到最大限度的发挥,因而得出绿色功能有限的结论。第三章为国外绿色税制研究及借鉴。主要对国外绿色税收的实践和经验进行分析,为我国绿色税制的建设提供参考与借鉴。首先,本章在对国外绿色税收不同阶段的发展情况进行总括的基础上,分别从税收政策的制定、税收负担的设计、绿色税种的设置、税收要素的设计方面,对国外绿色税制的改革特点加以总结。其次,本章详细介绍了国外绿色税制的具体内容。总体来看,西方发达国家的绿色税制包括两方面:(1)独立的绿色税种。即以保护资源环境为目的、针对破坏和污染行为而设置的税种,它作为绿色税制的主体发挥主导作用,包括对直接排放到环境中的污染物征收的排污税、对产生环境影响的商品和服务征收的产品税、对开发和使用自然资源而征收的资源税。(2)其他税种的绿化。即其他税种中存在的、与节约资源和保护环境相关的具体规定,它们配合独立的绿色税种发挥辅助作用,如对治理污染、保护环境的各种税收优惠,以及为限制污染和掠夺资源而设置的税收惩罚规定等。再次,通过上文对国外日趋成熟与完善的绿色税制内容的清晰梳理,本章在立足我国具体国情的基础上,参考西方发达国家绿色税制改革的成功经验,提出“因地制宜、逐步推进”、“税外配合、税内协作”、“中性原则、稳定税负”、“专款专用、分级管理、强化征管”的借鉴意义。第四章为完善我国绿色税收制度的建议。在综合考虑我国现行税制所存在的问题和国外绿色税制借鉴意义的基础上,对我国绿色税制的建设提供切实可行的建议。首先,本章提出绿化相关税种的建议。具体税种主要有资源税、消费税、关税等与资源环境相关的税种;绿化内容主要包括扩大征税范围、调整税额税率和相关规定。其次,本章提出完善相关绿色税收政策的建议。具体体现在增值税和企业所得税中,对其政策的完善可借鉴发达国家绿色税制中突出的约束和激励机制,在减税、免税的基础上综合运用加速折旧、投资抵免等手段。再次,本章提出开征专门绿色税收的建议。以“排污费”改“排污税”为基础,在立足我国现实国情的前提下,目前宜开设的绿色税种有:水污染税、大气污染税、固体废物税、垃圾税和噪音税。在上述新设绿色税种的要素设计上:纳税人为所有排放上述污染物的企事业单位、个体经营者和城镇居民;计税依据为上述污染物排放量;税率设置以定额税率为主,实行从量计征;征管方式采用环保部门负责定期测定排污量、税务部门负责具体税款征收的协作方式。本文的贡献主要有以下几点。一是选题具有较高的理论价值和现实意义。在资源耗竭和环境破坏的严峻形势下,对绿色税制的建设研究具有重要的现实意义,以福利经济学为出发点的理论分析使其具有重要的理论价值。二是研究思路明晰。文中的现行税制问题分析、国外绿色税制借鉴以及完善绿色税制的建议均体现了资源环境的分类标准,并按资源的开发、利用及对环境的排污行为流程进行梳理。三是综合运用大量研究方法,不仅将理论借鉴与经验借鉴相结合,使研究成果更具可行性,还运用了实证分析与规范分析、定量分析与定性分析以增强论据说服力。另外,本文采用比较研究的分析方法,在对我国和西方国家发达国家绿色税制实践进行系统归纳的基础上,通过比较分析得出一般意义的借鉴经验,并在设计我国绿色税收时,通过对比不同国情以研究我国的特殊性。更多还原

【Abstract】 Resources and environment are the essential conditions of humanity’s livelihood. As the continuous aggravation of global resources wasting and environmental pollution, it has been a crucial tissue of how to furnish with protection for the resources and environment effectively. The green taxation which is testified a significant environmental protection method has been adapted universally by most of the countries in the world. Especially those countries of dramatically deterioration for the resources and environment have been established green taxation system conforming to national situation.Our country has acquired striking economic gain since the reform and opening to the outside world, however, our nation has to face the serious problems like resource waste and environmental degeneration and pollution which aroused by the persistent economic development. Nowadays, there isn’t any green tax category in Chinese taxation system which only contains a small number of tax categories beneficial to regulate degrading conditions to certain degree. The taxation system in our nation still remains on the stage of unconscious protection of resources and environment; it hasn’t devoted expected contribution to environmental protection and equitable utilization of resources. The step of contribution of green taxation system in china must be speeded up.The thesis takes the concept of“saving energy resources and protecting ecology environment”in the Chinese Communist Party’s seventeenth People’s congress Council as study background. Based on the comprehensive research on the relevant theories and practice of Chinese taxation, this thesis summarizes the referential meanings to the establishment of our green taxation system by analyzing the international practice and experience of green taxation system in foreign developed countries, and then advances concrete suggestions to establish our green taxation system. The thesis is composed of four chapters except for the preface. Preface is about the main issues that are to be discussed in the thesis; it illustrates the backdrop of choosing this subject, study meanings, research methods, literature overview, innovations and deficiencies.Chapter one is the theoretical analysis on the green taxation, it analyzes relative theories of green taxation, including its meaning and connotation also its appearance and development, then takes a deep analyses on its related theory to draws the conclusion that the green taxation is a more efficient measures to protect resources and environment.Chapter two is the positive analysis of green level on the present taxation in our country, it illustrates its green level by calculating the proportion sum of tax categories which are beneficial in regulating resources and environment conditions, and finds out the question existed in the present taxation in the aspect of green protect function.Chapter three is the analysis and reference of the foreign countries’green taxation system. Through introducing the green taxes and measures of foreign developed countries which are western developed states chiefly, draws lessons from certain experiences that conforming to our national condition and supports some recommendations that can support the establishment of green taxation system in our country.Chapter four is the suggestion of actually completing Chinese green taxation system. It puts forward three concrete measures to promote our current green taxation system, including the greening to the items of taxation that are useful in regulating resources and environment conditions, the reformation of present green taxation policy, and imposition of new unadulterated item of taxation.The contributions of this thesis are as follows: firstly, the selected topic possesses higher theoretical value and practical significance. Secondly, the train of research thoughts is clear cut and well defined. Thirdly, this thesis makes use of analysis methods comprehensively through combination with theoretical and experiential references, with demonstrative and normative study method, and comparative analysis in addition.更多还原