完善論文：完善我國(guó)環(huán)境保護(hù)稅問(wèn)題研究

1、完善論文：完善我國(guó)環(huán)境保護(hù)稅問(wèn)題研究【中文摘要】污染環(huán)境是一種富有負(fù)外部性效應(yīng)的經(jīng)濟(jì)活動(dòng),可以采用多種經(jīng)濟(jì)手段對(duì)其進(jìn)行治理,如政府的直接管制、財(cái)政補(bǔ)貼、排污收費(fèi)許可出售及開(kāi)征環(huán)境保護(hù)稅等,但在市場(chǎng)經(jīng)濟(jì)體系中,不一定每種手段都能發(fā)揮很好的作用,事實(shí)證明,開(kāi)征環(huán)境保護(hù)稅是一種最佳的經(jīng)濟(jì)行為。本文認(rèn)為通過(guò)征收環(huán)境保護(hù)稅,對(duì)于遏制環(huán)境的進(jìn)一步惡化、促進(jìn)資源的有效利用,最終對(duì)保護(hù)環(huán)境具有較大的理論意義和現(xiàn)實(shí)意義。本文在對(duì)環(huán)境保護(hù)稅進(jìn)行理論分析的基礎(chǔ)上,對(duì)征收環(huán)境保護(hù)稅成功國(guó)家的經(jīng)驗(yàn)進(jìn)行分析總結(jié),同時(shí)指出我國(guó)現(xiàn)有與環(huán)境保護(hù)相關(guān)的稅種在保護(hù)環(huán)境方面的貢獻(xiàn)和不足,明確健全我國(guó)環(huán)境保護(hù)稅體系的必要性,在借鑒成功

2、經(jīng)驗(yàn)和結(jié)合我國(guó)國(guó)情的基礎(chǔ)上,本文對(duì)完善我國(guó)環(huán)境保護(hù)稅體系提出了設(shè)想和建議。在分析研究的基礎(chǔ)上,本文認(rèn)為,環(huán)境保護(hù)稅雖然不是政府保護(hù)環(huán)境的唯一手段,而且也不是非常完美,但卻是政府應(yīng)該采取的最有效的手段,只要在具體稅種制定方面能做到合理、全面,環(huán)境保護(hù)稅將會(huì)發(fā)揮非常積極的效應(yīng)。所以我國(guó)目前在這方面的重點(diǎn)是加快完善環(huán)境保護(hù)稅收體系,盡可能全面的設(shè)定具體的稅種,充分發(fā)揮稅收對(duì)經(jīng)濟(jì)活動(dòng)的調(diào)節(jié)能力。本文分為五個(gè)部分進(jìn)行論述,第一部分導(dǎo)論,包括文章、研究意義、文獻(xiàn)綜述等;第二部分包括環(huán)境保護(hù)稅的相關(guān)經(jīng)濟(jì)學(xué)理論;第三部分主要是對(duì)國(guó)際成功經(jīng)驗(yàn)的借鑒;第四部分是對(duì)我國(guó)環(huán)境保護(hù)稅的現(xiàn)狀問(wèn)題分析;第五部分是針對(duì)我國(guó)國(guó)

3、情提出的具體構(gòu)想,包括對(duì)現(xiàn)有與環(huán)境相關(guān)稅種的整合、增設(shè)具體的環(huán)境保護(hù)稅種、改革現(xiàn)存的排污收費(fèi)制度及相關(guān)稅收優(yōu)惠制度的完善等?！居⑽恼縀nvironmental pollution is a kind of economic activity which has negative effects, while we can take measures to deal with this problem, such as direct control by the government, fiscal subsidy, emission charge selling or imposing e

4、nvironmental protection tax, etc. But in market system economy, not every policy could take effects. It turns out that imposing environmental protection tax is the most optimal method. The author holds the opinion that by imposing environmental protection tax we can take a better advantage of resour

5、ces and protect the environment from further pollution, so contributes to both theory and reality.In this paper, the author makes a theoretical analysis on environmental protection tax, then analyzes some successful examples of some countries, meantime points out the contribution and shortcoming of

6、China, and stresses the necessity of perfecting the tax system of Chinese environmental protection tax, then put forwards some assumption and advice.Based on research and anises, the paper come to the conclusion that although environmental protection tax is not the only way for the government to pro

7、tect the environment, and not perfect, but its the most effective, only if the policy maker keep reasonable and comprehensive, the tax will play a positive role. So at present China should improve and perfect the tax system, and by this way to adjust the economic activity.This paper has five parts;

8、the first part is the introduction about the research background, significance, literature review. The second part states the related economic theory on environmental protection tax. The third part is about the successful example of other countries. The forth part mainly analyzes the present situati

9、on of China. The last part puts forward some detailed assumption, including integration the existed tax on environment, adding some new kind of tax, reforming the existed emission charge selling and improving tax preferences.【關(guān)鍵詞】完善 環(huán)境保護(hù)稅 稅收體系 最優(yōu)庇古稅 科斯定理【備注】索購(gòu)全文在線加好友：1.3.9.9.3.8848 同時(shí)提供論文寫(xiě)作一對(duì)一指導(dǎo)和論文發(fā)

10、表委托服務(wù)【英文關(guān)鍵詞】Perfect Environmental Protection Tax Tax Systems Optimal Pigou Tax The Coase Theorem【目錄】完善我國(guó)環(huán)境保護(hù)稅問(wèn)題研究摘要4-5Abstract5一、導(dǎo)論8-14（一） 選題背景8（二） 選題意義8-101. 理論意義8-92. 現(xiàn)實(shí)意義9-10（三） 相關(guān)概念界定10（四） 文獻(xiàn)綜述10-141. 國(guó)外學(xué)者研究成果11-122. 國(guó)內(nèi)學(xué)者研究成果12-14二、環(huán)境保護(hù)稅的經(jīng)濟(jì)學(xué)分析14-23（一） 環(huán)境保護(hù)稅的屬性分析14-161. 環(huán)境保護(hù)稅的公共物品屬性分析142. 環(huán)境保護(hù)稅的外

11、部效應(yīng)分析14-16（二） 環(huán)境保護(hù)稅的理論16-191. 最優(yōu)庇古稅理論16-172. 科斯定理17-183. 可持續(xù)發(fā)展理論18-19（三） 環(huán)境保護(hù)稅的預(yù)期影響及稅負(fù)分析19-231. 環(huán)境保護(hù)稅對(duì)公平的影響192. 環(huán)境保護(hù)稅對(duì)效率的影響19-203. 環(huán)境保護(hù)稅對(duì)穩(wěn)定的影響20-214. 環(huán)境保護(hù)稅的稅負(fù)轉(zhuǎn)嫁問(wèn)題分析21-23三、國(guó)際成功經(jīng)驗(yàn)借鑒23-271. 荷蘭的環(huán)境保護(hù)稅收政策23-242. 瑞典的環(huán)境保護(hù)稅收政策243. 丹麥的環(huán)境保護(hù)稅收政策24-254. 美國(guó)的環(huán)境保護(hù)稅收政策25-265. 日本的環(huán)境保護(hù)稅收政策26-27四、我國(guó)環(huán)境保護(hù)稅的現(xiàn)狀及存在的問(wèn)題27-30（一） 環(huán)境保護(hù)稅現(xiàn)狀27（二） 環(huán)境保護(hù)稅存在的問(wèn)題27-301. 目前我國(guó)對(duì)環(huán)保問(wèn)題重視程度不高272. 現(xiàn)行環(huán)境保護(hù)稅收措施的內(nèi)容不盡完整和合理27-283. 現(xiàn)有的排污收費(fèi)制度不盡合理28-294. 沒(méi)有形成系統(tǒng)的優(yōu)惠政策體系295. 現(xiàn)有稅種中與環(huán)境保護(hù)相關(guān)的稅收優(yōu)惠政策形式單一29-30五、健全我國(guó)環(huán)境保護(hù)稅體系的對(duì)策30-38（一） 整合現(xiàn)有的與環(huán)境有關(guān)的稅種30-341. 增值稅30-312. 資源稅31-323. 消費(fèi)稅32-334. 城市維護(hù)建設(shè)稅335. 城鎮(zhèn)土地使用稅和耕地占用稅33-34（二） 增設(shè)環(huán)境保護(hù)稅體系34-361.