环境税收法律制度研究
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摘要
20世纪末,实施可持续发展战略已在国际社会形成共识,良好的生态环境是人类生存的自然物质基础,是社会可持续发展的重要条件之一。党的十七大也把“建设资源节约型社会和环境友好型社会”作为长期的奋斗目标。
开征环境税,通过税收手段来解决环境保护中的一些深层次问题,是我国改善环境治理的迫切需要和必然选择。开征环境税更迫切的理由是,现行环境收费制度已弊端重重,亟待改革。为维护生态平衡,促进人与自然的和谐发展。我国的环境税收制度势在必行。环境税收法律制度的建立是一项系统工程,既要完善现有税种,又需要引进新的税种。既要从我国的国情出发,又需要借鉴外国经验。显然,随着我国环境治理工作的推进,以税代费,在我国建立统一的环境税制度已经刻不容缓。
本文第一章介绍了环境税收法律制度研究的背景及意义,概述了国内外环境税收法律制度的研究现状,并总结了本论文的创新之处。第二章参照经济学和法学等基础理论,分析环境税法的效益性与公平性,及其体现的经济价值和社会价值。第三章通过对国外环境税法律制度的比较分析,总结国外环境税收的总体情况,发展历程以及征收特点。对我国的环境税立法有着重要的参考价值。第四章主要介绍我国环境税收制度的现状与研究进展,我国目前实施的与环境保护相关的税收优惠政策与法律制度。分析了我国环保措施的缺陷和不足以期通过环境税立法来解决这些问题。第五章,是文章的重点内容和创新之处。其中包括我国环境税立法的具体方案的选择、内容、设计及最终目标。创造性地提出了应该以法律的形式建立我国环境税返还法律制度、规范使用环保收入,为我国环境税收立法提供借鉴。
开征环境税将成为2008年政府重点推进的税收政策之一,目前财政部、税务总局和环保部已经着手进行该税种的研究设计。开征环境税是推进节能减排工作、建设环境友好型社会的重要举措,对于和谐社会的建设以及可持续发展社会的建设具有重要的现实意义。
By the end of 20th century, a common sense had been formed in the international society that strategy of sustainable development should be carried out and a benign ecological environment is the natural material basis for the existence of human beings, as well as one of the most import factors for sustainable development of the society. The Communist Party of China also takes the policy—Constructing a conservation-minded and eco-friendly society as its long-term objective on the 17th Party 's Congress.
Imposing environmental taxes, and by means of taxation to solve those deep-seated problems in protecting the environment, is the pressing demand and inevitable choice for the government to improve its environmental control. Another urgent reason for levying environmental taxes is that the current environmental rating system in our country is over-abused and calling for immediate reform in order to maintain ecological balance and promote harmonious development between human and nature. Thus it's imperative for the government to implement environmental taxation system in China. The construction of an environmental taxation system is a systematic engineering, requiring not only perfecting current items of taxation, but introducing new items of taxation as well; Not only should we start out from the fundamental realities of the country, but also borrow advanced ideas and draw lessons from foreign countries. Apparently, with the development of operations of environmental control in our country, it is of great urgency to replace administrative charges with taxations and to establish a unified environmental taxation system in China.
In the first chapter of this thesis, a brief introduction is given about background and significance of the research work on environmental taxation legal system, current status of research work at home and abroad on environmental taxation legal system, and also a summary of innovative ideas is given of the writer. Chapter 2 presents an analysis of the benefit and justification of environmental taxation and its embodied economic value and social value with reference to basic theories of economics and law . Chapter 3 sums up, by means of a comparative analysis of internal and external of environmental taxation legal system, the general status of environmental taxation practiced overseas, its process history and its operating features, which has an important reference value to environmental taxation legislation in China. Chapter 4 mainly gives an introduction about the current status of environmental taxation system in China and the progress of relevant research work , and also the preferential taxation policies and legal system currently practiced in China which is relevant to environmental protection. Further does it make an analysis of the defectiveness and insufficient of environmental protection in China with expectation to solve these problems though environmental taxation legislation. Chapter 5 is where the focal and innovative points lie, including options of special proposal for legislation of environmental taxation in China, its content, design and ultimate goals. The writer presents in a creative way the assumption that the legal system of environmental taxation refund should be established in form of law, and that revenue from environmental taxes be used with strict regulation, providing some practicable ideas for China's environmental taxation legislation
Imposing environmental taxes will be one of most important taxation policies to be impelled by the government in 2008. At present, Ministry of Finance, State Administration of Taxation, Ministry of Environmental Protection have started research design for items of environmental taxation, as imposing environmental taxes is a vital move to impel energy-saving and carbon emission reduction and to build a eco-friendly society and it also has great realistic significance in constructing a harmonious society and a sustainable development society.
开征环境税,通过税收手段来解决环境保护中的一些深层次问题,是我国改善环境治理的迫切需要和必然选择。开征环境税更迫切的理由是,现行环境收费制度已弊端重重,亟待改革。为维护生态平衡,促进人与自然的和谐发展。我国的环境税收制度势在必行。环境税收法律制度的建立是一项系统工程,既要完善现有税种,又需要引进新的税种。既要从我国的国情出发,又需要借鉴外国经验。显然,随着我国环境治理工作的推进,以税代费,在我国建立统一的环境税制度已经刻不容缓。
本文第一章介绍了环境税收法律制度研究的背景及意义,概述了国内外环境税收法律制度的研究现状,并总结了本论文的创新之处。第二章参照经济学和法学等基础理论,分析环境税法的效益性与公平性,及其体现的经济价值和社会价值。第三章通过对国外环境税法律制度的比较分析,总结国外环境税收的总体情况,发展历程以及征收特点。对我国的环境税立法有着重要的参考价值。第四章主要介绍我国环境税收制度的现状与研究进展,我国目前实施的与环境保护相关的税收优惠政策与法律制度。分析了我国环保措施的缺陷和不足以期通过环境税立法来解决这些问题。第五章,是文章的重点内容和创新之处。其中包括我国环境税立法的具体方案的选择、内容、设计及最终目标。创造性地提出了应该以法律的形式建立我国环境税返还法律制度、规范使用环保收入,为我国环境税收立法提供借鉴。
开征环境税将成为2008年政府重点推进的税收政策之一,目前财政部、税务总局和环保部已经着手进行该税种的研究设计。开征环境税是推进节能减排工作、建设环境友好型社会的重要举措,对于和谐社会的建设以及可持续发展社会的建设具有重要的现实意义。
By the end of 20th century, a common sense had been formed in the international society that strategy of sustainable development should be carried out and a benign ecological environment is the natural material basis for the existence of human beings, as well as one of the most import factors for sustainable development of the society. The Communist Party of China also takes the policy—Constructing a conservation-minded and eco-friendly society as its long-term objective on the 17th Party 's Congress.
Imposing environmental taxes, and by means of taxation to solve those deep-seated problems in protecting the environment, is the pressing demand and inevitable choice for the government to improve its environmental control. Another urgent reason for levying environmental taxes is that the current environmental rating system in our country is over-abused and calling for immediate reform in order to maintain ecological balance and promote harmonious development between human and nature. Thus it's imperative for the government to implement environmental taxation system in China. The construction of an environmental taxation system is a systematic engineering, requiring not only perfecting current items of taxation, but introducing new items of taxation as well; Not only should we start out from the fundamental realities of the country, but also borrow advanced ideas and draw lessons from foreign countries. Apparently, with the development of operations of environmental control in our country, it is of great urgency to replace administrative charges with taxations and to establish a unified environmental taxation system in China.
In the first chapter of this thesis, a brief introduction is given about background and significance of the research work on environmental taxation legal system, current status of research work at home and abroad on environmental taxation legal system, and also a summary of innovative ideas is given of the writer. Chapter 2 presents an analysis of the benefit and justification of environmental taxation and its embodied economic value and social value with reference to basic theories of economics and law . Chapter 3 sums up, by means of a comparative analysis of internal and external of environmental taxation legal system, the general status of environmental taxation practiced overseas, its process history and its operating features, which has an important reference value to environmental taxation legislation in China. Chapter 4 mainly gives an introduction about the current status of environmental taxation system in China and the progress of relevant research work , and also the preferential taxation policies and legal system currently practiced in China which is relevant to environmental protection. Further does it make an analysis of the defectiveness and insufficient of environmental protection in China with expectation to solve these problems though environmental taxation legislation. Chapter 5 is where the focal and innovative points lie, including options of special proposal for legislation of environmental taxation in China, its content, design and ultimate goals. The writer presents in a creative way the assumption that the legal system of environmental taxation refund should be established in form of law, and that revenue from environmental taxes be used with strict regulation, providing some practicable ideas for China's environmental taxation legislation
Imposing environmental taxes will be one of most important taxation policies to be impelled by the government in 2008. At present, Ministry of Finance, State Administration of Taxation, Ministry of Environmental Protection have started research design for items of environmental taxation, as imposing environmental taxes is a vital move to impel energy-saving and carbon emission reduction and to build a eco-friendly society and it also has great realistic significance in constructing a harmonious society and a sustainable development society.
引文
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[10]吉礼斯.发展经济学.彭刚译.北京:中国人民大学出版社,1998:165页
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[15]高艳荣.国内外生态税研究的制度化趋势综述.学术交流.2006(2):7页
[16]诺德豪斯.经济学.萧琛译.北京:华夏出版社,1999:8页
[17]曼昆.经济学原理.北京:北京大学出版社,1999:514页
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