本文選題：可持續(xù)發(fā)展 + 融入型環(huán)境稅收��； 參考：《長(zhǎng)安大學(xué)》2016年碩士論文

【摘要】：自改革開(kāi)放以來(lái),隨著經(jīng)濟(jì)的快速增長(zhǎng),我國(guó)工業(yè)化和城市化進(jìn)程不斷加快,對(duì)各類資源的消耗急速增加,從而對(duì)我國(guó)大部分地區(qū)的環(huán)境、資源造成嚴(yán)重污染和破壞,影響了我國(guó)經(jīng)濟(jì)持續(xù)、快速、健康發(fā)展的進(jìn)程。早在2003年10月黨的十六屆三中全會(huì)上就已經(jīng)明確提出了“堅(jiān)持以人為本,樹(shù)立全面、協(xié)調(diào)、可持續(xù)的發(fā)展觀,促進(jìn)經(jīng)濟(jì)、社會(huì)和人的全面發(fā)展”,強(qiáng)調(diào)“按照統(tǒng)籌城鄉(xiāng)發(fā)展、統(tǒng)籌區(qū)域發(fā)展、統(tǒng)籌經(jīng)濟(jì)社會(huì)發(fā)展、統(tǒng)籌人與自然和諧發(fā)展、統(tǒng)籌國(guó)內(nèi)發(fā)展和對(duì)外開(kāi)放的要求”來(lái)推進(jìn)改革開(kāi)放和發(fā)展。黨的十七大又一次強(qiáng)調(diào)了“深入貫徹科學(xué)發(fā)展觀”,“促進(jìn)國(guó)民經(jīng)濟(jì)又好又快發(fā)展”的可持續(xù)發(fā)展理念。黨的十八大上明確了科學(xué)發(fā)展觀是黨必須長(zhǎng)期堅(jiān)持的指導(dǎo)思想,并寫入黨章。我國(guó)是一個(gè)發(fā)展中國(guó)家,存在著經(jīng)濟(jì)增長(zhǎng)與環(huán)境保護(hù)之間的不可調(diào)和的矛盾。如何將兩者和諧的有機(jī)結(jié)合,實(shí)現(xiàn)可持續(xù)發(fā)展,將是我國(guó)面臨的一項(xiàng)重要發(fā)展戰(zhàn)略。因此,基于可持續(xù)發(fā)展對(duì)融入型環(huán)境稅收政策進(jìn)行研究,對(duì)我國(guó)國(guó)民經(jīng)濟(jì)的良好運(yùn)行發(fā)展具有極重要的理論意義與現(xiàn)實(shí)意義。本文在可持續(xù)發(fā)展的理念下,發(fā)現(xiàn)我國(guó)融入型環(huán)境稅收政策存在征收范圍不合理,稅率設(shè)計(jì)不科學(xué)和計(jì)征方式不合理等問(wèn)題,其原因在于我國(guó)現(xiàn)有的融入型環(huán)境稅收政策本身不合理,現(xiàn)有稅制不健全,缺乏相應(yīng)的配套措施,本文通過(guò)借鑒國(guó)際發(fā)達(dá)國(guó)家融入型環(huán)境稅收的成功經(jīng)驗(yàn),結(jié)合我國(guó)融入型環(huán)境稅收政策的實(shí)際國(guó)情,提出完善現(xiàn)有的融入型環(huán)境稅收政策,有步驟分階段的開(kāi)征新稅種,完善相關(guān)配套措施等對(duì)策建議。
[Abstract]:Since the reform and opening up, with the rapid growth of the economy, the process of industrialization and urbanization in China has been speeding up, and the consumption of all kinds of resources has increased rapidly, thus causing serious pollution and destruction to the environment and resources in most areas of our country. It affects the process of sustained, rapid and healthy development of our country's economy. As early as October 2003, at the third Plenary session of the 16th CPC Central Committee, it was clearly stated that "adhere to the people-oriented, establish a comprehensive, coordinated and sustainable concept of development, and promote comprehensive economic, social and human development," emphasizing "overall urban and rural development as a whole." Regional development, economic and social development, harmonious development of man and nature, as well as the requirements of domestic development and opening to the outside world, "to promote reform and opening up and development." The 17th National Congress of the Communist Party of China once again emphasized the idea of "carrying out the concept of scientific development in depth" and "promoting the sound and rapid development of the national economy". The 18th Party Congress made clear that the scientific development concept is the guiding ideology that the party must adhere to for a long time, and write the constitution of the party. China is a developing country, there is an irreconcilable contradiction between economic growth and environmental protection. How to combine the two harmoniously and realize sustainable development will be an important development strategy for our country. Therefore, it is of great theoretical and practical significance to study the integrated environmental tax policy based on sustainable development, which is of great theoretical and practical significance to the good operation and development of our national economy. Under the concept of sustainable development, this paper finds that there are some problems such as unreasonable scope of collection, unscientific design of tax rate and unreasonable way of collecting tax in China's integrated environmental tax policy. The reason is that the existing integrated environmental tax policy itself is unreasonable, the existing tax system is not perfect, and the corresponding supporting measures are lacking. This paper draws lessons from the successful experience of the international developed countries in the integration of environmental taxation. Combined with the actual situation of China's integrated environmental tax policy, this paper puts forward some countermeasures and suggestions, such as perfecting the existing integrated environmental tax policy, introducing new taxes step by step, and perfecting relevant supporting measures.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F205;F812.42

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