本文選題：環(huán)境稅　切入點：法律制度　出處：《中國石油大學(xué)》2011年碩士論文

【摘要】：環(huán)境稅在協(xié)調(diào)經(jīng)濟(jì)發(fā)展和環(huán)境保護(hù)之間矛盾中所發(fā)揮的重要作用已經(jīng)為各國所廣泛認(rèn)同,成為各國解決環(huán)境問題的重要手段。隨著環(huán)境問題的惡化,在我國建立環(huán)境稅成為必要。但是,我國至今尚未有真正意義上的環(huán)境稅,僅僅存在一些與環(huán)境保護(hù)有關(guān)的稅種和優(yōu)惠政策等分散稅收體系中,難以發(fā)揮環(huán)境稅在保護(hù)環(huán)境方面的重要作用。因此完善環(huán)境稅法律制度迫在眉睫。本文利用歷史分析、理論分析、實際分析和比較研究等方法對環(huán)境稅法律制度進(jìn)行了研究,并為我國建立環(huán)境稅法律制度提出了可行性建議。本文首先從環(huán)境稅的一般理論著手,為環(huán)境稅法律制度的研究奠定理論基礎(chǔ);其次,對環(huán)境稅的功能和價值進(jìn)行分析,論證其在中國建立的必要性所在;第三,對國外發(fā)達(dá)國家的環(huán)境稅法律制度的發(fā)展和現(xiàn)狀進(jìn)行研究,總結(jié)其經(jīng)驗,以為我國建立環(huán)境稅法律制度提供借鑒;第四,對我國環(huán)境稅法律制度的現(xiàn)狀進(jìn)行探討,總結(jié)我國環(huán)境稅法律制度的問題所在;最后,從我國的基本國情出發(fā),科學(xué)借鑒西方發(fā)達(dá)國家環(huán)境稅先進(jìn)經(jīng)驗的基礎(chǔ)上,對我國完善環(huán)境稅法律制度的基本思路和基本原則進(jìn)行探討,并為完善我國環(huán)境稅法律制度提出具體的建議,以期能夠為我國環(huán)境稅的完善建言建策。
[Abstract]:The important role of environmental tax in coordinating the contradiction between economic development and environmental protection has been widely recognized by all countries as an important means to solve environmental problems. It is necessary to establish environmental tax in our country. However, there is no real environmental tax in our country so far. There are only some decentralized tax systems, such as taxes and preferential policies related to environmental protection. It is difficult to give full play to the important role of environmental tax in environmental protection. Therefore, it is urgent to perfect the legal system of environmental tax. This paper studies the legal system of environmental tax by means of historical analysis, theoretical analysis, practical analysis and comparative study. At the same time, some feasible suggestions are put forward for the establishment of the legal system of environmental tax in China. Firstly, this paper starts with the general theory of environmental tax and lays a theoretical foundation for the study of the legal system of environmental tax; secondly, it analyzes the function and value of environmental tax. Demonstrate the necessity of its establishment in China; third, study the development and current situation of the legal system of environmental tax in foreign developed countries, sum up its experience, and provide reference for establishing the legal system of environmental tax in China; fourth, This paper probes into the present situation of our country's environmental tax legal system, summarizes the problems of our country's environmental tax legal system, and finally, based on the basic conditions of our country, scientifically draws lessons from the advanced experience of western developed countries' environmental tax. This paper probes into the basic ideas and basic principles of perfecting the legal system of environmental tax in our country, and puts forward some concrete suggestions for perfecting the legal system of environmental tax in our country, in order to make suggestions and suggestions for the perfection of environmental tax in our country.
【學(xué)位授予單位】：中國石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：D922.6;D922.22;F812.42

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 程菲菲;;環(huán)境保護(hù)領(lǐng)域稅法制度思考[J];現(xiàn)代商貿(mào)工業(yè);2013年01期

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