本文關(guān)鍵詞： 能源環(huán)境稅 稅收實(shí)踐 改進(jìn)對策　出處：《中國環(huán)境科學(xué)研究院》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：能源是國民經(jīng)濟(jì)發(fā)展的基礎(chǔ),解決好能源活動引發(fā)的環(huán)境問題正在成為全球性的課題。為了控制污染和提升環(huán)境質(zhì)量,發(fā)達(dá)國家已經(jīng)開始采取多種政策手段去調(diào)節(jié)能源活動主體的生產(chǎn)和消費(fèi)行為,這其中既有命令控制型手段,也有經(jīng)濟(jì)刺激型手段。在眾多的政策手段中,能源環(huán)境稅以其對市場的扭曲程度小、對提高能源使用效率的刺激作用強(qiáng)、對污染行為的調(diào)控力度大等優(yōu)勢成為環(huán)境管理的熱點(diǎn)。相比于發(fā)達(dá)國家,我國目前尚未實(shí)施專門的能源環(huán)境稅,基于這一現(xiàn)實(shí),研究探討如何在我國實(shí)施完善的能源環(huán)境稅是極具現(xiàn)實(shí)意義的。 本文運(yùn)用文獻(xiàn)分析法確定了研究目標(biāo)之所在,利用規(guī)范分析、實(shí)證分析、比較分析的方法開展了以下研究： (1)從基本理論入手界定了能源環(huán)境稅的概念及其內(nèi)涵。 (2)梳理了國外能源環(huán)境稅的發(fā)展情況,總結(jié)了其實(shí)施的成功經(jīng)驗(yàn)。 (3)通過對比中外能源環(huán)境稅的實(shí)施情況,總結(jié)了我國能源環(huán)境稅收實(shí)踐當(dāng)中存在的問題。 (4)針對實(shí)踐中存在的問題,提出了改進(jìn)我國能源環(huán)境稅的總體設(shè)想和具體的政策建議。 本研究的主要結(jié)論是： (1)能源環(huán)境稅是作用于能源的流通環(huán)節(jié),通過影響能源活動主體的行為來獲得環(huán)境保護(hù)效益的稅種的總稱。完善的能源環(huán)境稅應(yīng)該以開采、消費(fèi)以及排放這三個(gè)環(huán)節(jié)的稅種來共同實(shí)現(xiàn)稅收的環(huán)境保護(hù)功能。 (2)國外征收能源環(huán)境稅的經(jīng)驗(yàn)可以總結(jié)為：立足本國國情,堅(jiān)持循序漸進(jìn),保持稅收中性,堅(jiān)持�？顚Ｓ�,注重稅收差別和稅收減免的使用。 (3)我國現(xiàn)行的能源環(huán)境稅存在的問題表現(xiàn)為：資源稅的定位存在偏差；消費(fèi)稅和機(jī)動車稅的調(diào)控力度不夠；現(xiàn)階段排污收費(fèi)無法完全替代排放稅的功能。 (4)改進(jìn)我國的能源環(huán)境稅應(yīng)該從以下四個(gè)方面入手：改革資源稅,強(qiáng)化資源稅的環(huán)境保護(hù)功能；完善消費(fèi)稅,加強(qiáng)消費(fèi)稅對能源消費(fèi)的調(diào)控力度；完善機(jī)動車稅,增強(qiáng)機(jī)動車稅的環(huán)保激勵(lì)；加快費(fèi)改稅,以排放稅取代排污收費(fèi)。
[Abstract]:Energy is the foundation of national economic development. To solve the environmental problems caused by energy activities is becoming a global topic. In order to control pollution and improve environmental quality, Developed countries have begun to adopt a variety of policy measures to regulate the production and consumption behavior of the main players of energy activities, including command-and-control and economic stimulus. Energy and environment tax has become a hot spot in environmental management because of its small distortion to the market, strong stimulation to improve energy use efficiency, and great control of pollution behavior, etc. Compared with developed countries, energy and environment tax has become a hot spot in environmental management. There is no special energy environment tax in our country at present. Based on this reality, it is of great practical significance to study how to implement perfect energy environment tax in our country. This article uses the literature analysis method to determine the research goal, uses the normative analysis, the empirical analysis, the comparative analysis method to carry on the following research:. The concept and connotation of energy and environment tax are defined from the basic theory. The development of foreign energy and environment tax is reviewed, and the successful experience of its implementation is summarized. By comparing the implementation of energy and environment tax between China and foreign countries, this paper summarizes the problems existing in the practice of energy and environment taxation in China. 4) aiming at the problems existing in practice, this paper puts forward the general idea and concrete policy suggestions for improving the energy environment tax in China. The main conclusions of this study are:. Energy and environment tax is a kind of tax that acts on the circulation of energy, and obtains the benefit of environmental protection by influencing the behavior of the main body of energy activities. A perfect energy and environment tax should be exploited. Consumption and emissions of these three links of taxes to achieve tax environmental protection function. 2) the experience of foreign countries in collecting energy and environment tax can be summarized as follows: based on the national conditions of our country, we should persist in gradual and orderly progress, keep tax neutrality, insist on special use of special funds, pay attention to the use of tax differences and tax deductions. 3) the existing problems of energy and environment tax in our country are as follows: the orientation of resource tax is biased; the regulation of consumption tax and motor vehicle tax is not strong enough; and the pollution charge cannot completely replace the function of emission tax at the present stage. 4) to improve the energy and environment tax in our country, we should start with the following four aspects: reforming the resource tax, strengthening the environmental protection function of the resource tax, perfecting the consumption tax, strengthening the regulation and control of the consumption tax on energy consumption, perfecting the motor vehicle tax, Enhance the environmental incentives of motor vehicle tax; speed up the change of fees into taxes and replace pollution charges with emission taxes.
【學(xué)位授予單位】：中國環(huán)境科學(xué)研究院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42;F206

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