本文關(guān)鍵詞： 高污染產(chǎn)品 消費(fèi)稅改革 稅制設(shè)計(jì) 環(huán)境保護(hù)綜合名錄　出處：《復(fù)旦大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：本文研究的是新形勢(shì)下消費(fèi)稅制改革的一部分內(nèi)容。去年11月在北京召開的十八屆三中全會(huì)對(duì)全面深化改革做出的決定中,再一次明確要研究高污染產(chǎn)品的征稅方案,本文就是基于這一背景,研究如何科學(xué)、合理地確定高污染產(chǎn)品的稅目、稅基和稅率等相關(guān)問題。首先,筆者參閱了大量的國內(nèi)外文獻(xiàn),由于國外消費(fèi)稅制度的局限性,特將研究范圍擴(kuò)大到了具有我國消費(fèi)稅性質(zhì)的一些環(huán)境稅制下的污染物稅收,對(duì)學(xué)者的觀點(diǎn)和改革方案有了一些認(rèn)識(shí)；其次,著重研究了消費(fèi)稅制度建立以來的多次調(diào)整以及運(yùn)行情況,發(fā)現(xiàn)國家對(duì)消費(fèi)稅稅目的確定很少涉及高污染消費(fèi)品,故在環(huán)境保護(hù)方面的功能被大大弱化,必須予以調(diào)整；最后研究了國家財(cái)稅系統(tǒng)中的一些高層領(lǐng)導(dǎo)對(duì)消費(fèi)稅動(dòng)向的發(fā)言以及多次重要大會(huì)通過的進(jìn)一步改革發(fā)展的綱領(lǐng)性文件,這些綱領(lǐng)性文件中不約而同地指出要“將高污染產(chǎn)品納入消費(fèi)稅征稅范圍”。因此本文的主線就是高污染消費(fèi)品征收消費(fèi)稅的稅制要素設(shè)計(jì),其中最主要的三個(gè)問題是：稅目如何新增,稅基如何確定以及稅率如何設(shè)計(jì)。為解決這三個(gè)問題,本文主要采用了比較分析法,即分析國外對(duì)于污染物的征稅方案,包括應(yīng)遵循的原則,稅目的確定方法,稅基、稅率的特點(diǎn)和值得借鑒之處,與擬納入征稅范圍的一些具體消費(fèi)品進(jìn)行對(duì)比,求同存異,并在我國特殊的國情下找到解決方案。具體而言：稅目應(yīng)基于一定的公約和標(biāo)準(zhǔn),否則不具有說服力,繼而找到了每年環(huán)保部發(fā)布的《“雙高”產(chǎn)品名錄》,做了簡(jiǎn)要分析和歸類,認(rèn)為可分為三類并作為新增稅目的依據(jù)；稅基的設(shè)置上,要注重稅收和污染的聯(lián)系,這樣才能達(dá)到征稅的目的,針對(duì)第一類消費(fèi)品,以淀粉糖、氟化鋁、碳酸鋇和己內(nèi)酰胺為例做了詳細(xì)的說明,認(rèn)為應(yīng)當(dāng)采取復(fù)合計(jì)稅的辦法,第二類、第三類消費(fèi)品基本應(yīng)采取從量計(jì)稅的辦法,此外還對(duì)輪胎和木制一次性筷子的稅基問題做了簡(jiǎn)要說明；稅率應(yīng)按對(duì)環(huán)境破壞程度不同采取廣泛的差別稅率,并仍以稅基中研究的一些消費(fèi)品進(jìn)行稅率的設(shè)計(jì)和有效稅率的測(cè)算,此外還對(duì)電池、農(nóng)藥和輪胎的稅率情況做了詳細(xì)的分析。最后,筆者從稅收征管角度又進(jìn)行了一些思考,認(rèn)為該種消費(fèi)稅稅收應(yīng)設(shè)定為共享稅,也對(duì)費(fèi)改稅等問題進(jìn)行了簡(jiǎn)單的說明,并做了總結(jié)和展望。
[Abstract]:In November last year, the third Plenary session of the 18 CPC Central Committee held in Beijing made a decision to deepen the reform in an all-round way. This paper is based on this background to study how to scientifically determine the tax items, tax base and tax rate of high-pollution products. First of all, this paper studies how to determine the tax items, tax base and tax rate of high-pollution products. First of all, this paper studies how to determine the tax items, tax bases and tax rates of high-pollution products. I refer to a large number of domestic and foreign literature, due to the limitations of the foreign consumption tax system, the scope of the study is extended to some environmental tax systems with the nature of consumption tax in China under the pollutant tax. Some understanding of scholars' viewpoints and reform schemes; Secondly, focusing on the establishment of the consumption tax system since the establishment of a number of adjustments and operations, found that the determination of consumption tax items rarely involve high-pollution consumer goods, so the function of environmental protection has been greatly weakened. Must be adjusted; Finally, the paper studies the speeches of some senior leaders in the national fiscal and taxation system on the trend of consumption tax and the programmatic documents adopted by many important conferences for further reform and development. Therefore, the main line of this paper is the design of the tax system elements of the consumption tax for the highly polluting consumer goods. The most important three problems are: how to add tax items, how to determine the tax base and how to design the tax rate. In order to solve these three problems, this paper mainly adopts comparative analysis. That is to say, the analysis of foreign tax schemes for pollutants, including the principles to be followed, the determination of tax items, tax base, tax rate characteristics and worthy of reference, compared with some specific consumer goods to be included in the scope of taxation. To seek common ground while reserving differences, and to find a solution under the special conditions of our country. Specifically, tax items should be based on certain conventions and standards, otherwise they are not persuasive. Then found the "double high" product catalogue issued by the Ministry of Environmental Protection every year, made a brief analysis and classification, that can be divided into three categories and as the basis for new tax items; In the setting of tax base, we should pay attention to the relationship between tax revenue and pollution, so as to achieve the purpose of tax collection. For the first kind of consumer goods, the examples of starch sugar, aluminum fluoride, barium carbonate and caprolactam are described in detail. It is considered that the method of compound taxation should be adopted, the second category and the third category of consumer goods should basically adopt the method of volume tax, in addition, the tax base of tires and wooden disposable chopsticks is briefly explained. Tax rates should be broadly differentiated for different levels of environmental damage and still be based on the design of tax rates and effective rates for some of the consumer goods studied in the tax base, in addition to batteries. Finally, from the perspective of tax collection and management, the author thinks that the consumption tax should be set as a shared tax. It also gives a brief explanation of the problem of fee to tax, and makes a summary and prospect.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42

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本文編號(hào)：1444768