本文關(guān)鍵詞：我國環(huán)境稅費的經(jīng)濟影響及改革研究　出處：《青島大學》2013年博士論文　論文類型：學位論文

  更多相關(guān)文章： 環(huán)境 收費 稅收 可持續(xù)發(fā)展

【摘要】：改革開放以來,我國經(jīng)濟發(fā)展取得舉世矚目成就,但粗放的經(jīng)濟發(fā)展方式也不可避免地付出了過大的環(huán)境代價,經(jīng)濟長期快速發(fā)展與環(huán)境承載力之間矛盾尖銳,社會公眾日益增長的環(huán)境需求與環(huán)境現(xiàn)狀之間差距較大,發(fā)達國家歷經(jīng)百年的環(huán)境問題以壓縮型、復合型在我國凸顯。面對嚴峻的環(huán)保形勢和艱巨任務,迫切需要法律、行政和經(jīng)濟等多種宏觀調(diào)控手段共同進行調(diào)節(jié)。經(jīng)濟手段是迄今為止國際上解決環(huán)境問題最有效、最能形成長效機制的辦法。環(huán)境稅費做為重要的經(jīng)濟調(diào)控手段,為國內(nèi)外理論研究所寄予厚望,也為政府所高度重視。相比其他手段,稅費手段的調(diào)節(jié),市場主體反應更靈敏、涵蓋面更廣、公平性更強,其優(yōu)越性顯而易見。在新形勢、新階段,如何統(tǒng)籌兼顧,在考慮資源承載能力、環(huán)境容量和企業(yè)承受能力的基礎(chǔ)上,制定適應中國國情、順應當前經(jīng)濟發(fā)展需要的環(huán)境稅費政策,更好地發(fā)揮其作為經(jīng)濟杠桿的導向和調(diào)控作用,十分必要和緊迫。因此,研究環(huán)境稅費對經(jīng)濟的影響以及環(huán)境稅費改革問題,具有十分重要的理論價值和實踐意義。 本文從我國目前的嚴峻環(huán)境形勢和建設(shè)生態(tài)文明的大背景入手,引出了環(huán)境稅費政策在可持續(xù)發(fā)展中的重要地位和作用的思考。在全面分析與總結(jié)國內(nèi)外環(huán)境稅費相關(guān)研究的基礎(chǔ)上,就環(huán)境、環(huán)境費、環(huán)境稅、可持續(xù)發(fā)展等主要概念進行了討論界定,從可持續(xù)發(fā)展理論、外部性理論、公共產(chǎn)品理論、稅費優(yōu)化理論、庇古稅和科斯定理等方面闡述了國際上研究成熟的環(huán)境稅費理論依據(jù),認為我國也同樣適用這些理論�；谏鲜隼碚�,在深入基層調(diào)研的基礎(chǔ)上,區(qū)分環(huán)境稅和環(huán)境費,逐項梳理了我國現(xiàn)行環(huán)境收費的種類、項目以及實施情況,全面歸納和評析了中國目前環(huán)境費、環(huán)境稅作用機理和實際作用,深刻剖析了目前環(huán)境稅、環(huán)境費設(shè)計及具體執(zhí)行過程中存在的問題和產(chǎn)生這些問題的原因,并就目前稅費關(guān)系現(xiàn)狀及問題進行了分析,認為當前我國環(huán)境稅費呈現(xiàn)“費為主、稅為輔”的狀況,缺少獨立的環(huán)境稅這一最直接的稅收調(diào)控手段,現(xiàn)有稅制考慮環(huán)境因素也不夠,稅費關(guān)系不協(xié)調(diào),尚未覆蓋生產(chǎn)流通分配消費全過程,調(diào)節(jié)范圍較窄,調(diào)節(jié)力度偏小,政策落實不到位,難以形成合力,進而提出在中國實施環(huán)境稅費一體化政策的必要性。 論文結(jié)合“雙重紅利”理論,選取資源稅、排污費為典型樣本,以山東省為研究區(qū)域,使用山東省17市歷年的財政經(jīng)濟以及環(huán)境面板數(shù)據(jù),建立計量經(jīng)濟模型,分析環(huán)境稅費對我國經(jīng)濟增長、收入分配和產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化效果等影響作用,并依據(jù)以上分析對環(huán)境稅費與財政經(jīng)濟的協(xié)調(diào)發(fā)展狀況進行綜合評價和實證分析,論述他們之間是否存在長期穩(wěn)定關(guān)系。經(jīng)過實證分析,認為環(huán)境稅費從長遠和總體來看利大于弊,對經(jīng)濟增長和物價水平影響不大,但有利于推進經(jīng)濟結(jié)構(gòu)調(diào)整和財政經(jīng)濟可持續(xù)發(fā)展。 論文總結(jié)借鑒美國、日本、荷蘭和其他OECD國家以及我國臺灣地區(qū)環(huán)境稅費設(shè)計狀況和改革經(jīng)驗,以及江蘇、山西等省完善稅費政策促進環(huán)境保護和經(jīng)濟發(fā)展的做法,認為我國完善環(huán)境稅費制度,應當按照“清費立稅”和“稅為主、費為輔”的思路,堅持稅費一體化設(shè)計。一方面,結(jié)合結(jié)構(gòu)性減稅清費政策,按照節(jié)約資源能源、保護生態(tài)環(huán)境的要求,逐步健全現(xiàn)有稅收體系。在現(xiàn)有資源稅、消費稅等稅種中應進一步體現(xiàn)環(huán)境保護的要求,并就重點稅種的進一步完善提出建議。同時,收費在我國現(xiàn)有體制和目前發(fā)展階段,仍然具有不可替代的作用,應當繼續(xù)完善現(xiàn)有環(huán)境費政策體系,切實加強環(huán)境收費管理,并就排污費、污水處理費等重要環(huán)境收費逐個研究提出完善措施和建議。另一方面,積極推進環(huán)境“費”改“稅”,并循序漸進地擴大征稅范圍、提高稅率,逐步構(gòu)建以獨立的環(huán)境稅為核心、其他稅費收手段相配合,富有中國特色的環(huán)境稅體系。依據(jù)中央環(huán)境稅改革的最新政策動向,提出了構(gòu)建我國的環(huán)境保護稅制的整體框架,設(shè)計了包括納稅人、征稅范圍、計稅依據(jù)、稅目、稅率及稅收優(yōu)惠等在內(nèi)的環(huán)境稅具體方案,提出了實施環(huán)境稅費改革的基本構(gòu)想和操作步驟。 論文認為,完善的環(huán)境稅費制度要求高度的市場化以及相關(guān)配套設(shè)施的完善。改革完善環(huán)境稅費制度,應充分發(fā)揮市場機制的基礎(chǔ)性作用,配套推進相關(guān)領(lǐng)域和關(guān)鍵環(huán)節(jié)的改革,繼續(xù)完善環(huán)境公共財政體系,健全國有資源有償使用制度、推進排污權(quán)交易、建立生態(tài)補償機制、理順資源價格形成機制、深化環(huán)境金融服務等環(huán)境經(jīng)濟政策,強化產(chǎn)業(yè)政策引導作用,協(xié)同推進相關(guān)領(lǐng)域的市場化改革步伐,與環(huán)境稅費共同形成各種政策工具科學組合、優(yōu)勢互補、有機銜接、協(xié)調(diào)聯(lián)動的內(nèi)在機制,為保護生態(tài)環(huán)境、促進經(jīng)濟可持續(xù)發(fā)展提供良好體制機制環(huán)境。
[Abstract]:Since the reform and opening up, China's economic development has made remarkable achievements, but the extensive mode of economic development will inevitably pay a high environmental cost, long-term economic fast development and the environment bearing capacity of the sharp contradictions between the environment, the gap between demand and environment status of the public increasingly large, developed countries after 100 years of environmental problems in order to highlight the compression type, composite type in our country. In the face of the severe environmental situation and the arduous task, urgent need a variety of legal, administrative and economic means of macroeconomic regulation and control to adjust. Economic means is by far the most effective solutions to environmental problems, the formation of long-term mechanism to environmental tax for economic regulation. An important means, for theoretical research at home and abroad have great expectations, the government also attaches great importance. Compared with other methods, the means of tax regulation, market main body reaction Sensitive, broader, more fair, its superiority is obviously. In the new situation, the new stage, how to balance, considering the resources carrying capacity, environmental capacity and the capacity of the enterprise based on the China formulated to conform to the current situation, the economic development needs of the environmental tax policy, to better play its role as the economic lever the guidance and regulation, is very necessary and urgent. Therefore, the research on the economic impact of environmental taxes and environmental tax reform, it has very important theoretical value and practical significance.
This paper from the background of the current severe environmental situation and the construction of ecological civilization of thinking leads to the important status and role of environmental tax policy in the sustainable development of the environment. Based on a comprehensive analysis and summary of related research at home and abroad, environmental taxes, environmental costs, environmental tax, the main concept of sustainable development discussed the definition, from the sustainable development theory, externality theory, public goods theory, tax optimization theory, expounded the international mature research environmental tax theory Pigou tax and Coase theorem, that also apply these theories in China. Based on the above theory, on the basis of in-depth primary research on the distinction between environmental taxes and environmental charges, sort out one by one species of our country's current environmental charges, and the implementation of comprehensive project, concludes and analyzes the current environmental Chinese fee, environmental tax mechanism And the actual effect, in-depth analysis of the current environmental taxes, environmental fees design and specific implementation problems in the process and the reasons for these problems, and analyzes the current situation and problems of the relationship between taxes, environmental taxes in China showed that the current "fee based, supplemented by tax" situation, the lack of independent environmental tax one of the most direct means of taxation regulation, the existing tax system considering environmental factors is not enough, not to coordinate the relationship between taxes and did not cover the production and circulation distribution consumption of the whole process, the adjusting range is narrow, adjust the intensity is too small, the implementation of the policy is not in place, it is difficult to form a cohesive force, and then put forward the necessity of implementing the environmental tax integration policy in China.
According to the "double dividend" theory, select the resource tax, sewage charges for typical samples in Shandong Province as the study area, the use of 17 cities in Shandong Province over the years in finance and economy and environment panel data econometric model, analysis of environmental tax on China's economic growth, income distribution and industrial structure optimization effect effect according to the above analysis, the coordinated development of environmental tax and financial and economic comprehensive evaluation and empirical analysis, discusses whether there is a long-term stable relationship between them. Through empirical analysis, that environmental taxes from long-term and overall advantages outweigh the disadvantages, has little effect on the economic growth and the price level, but is conducive to promoting the adjustment of economic structure and the financial and economic sustainable development.
This paper summarizes the United States, Japan, Holland and other OECD countries and Taiwan region of China's environmental tax design situation and reform experience, as well as Jiangsu, Shanxi and other provinces to improve tax policies to promote environmental protection and economic development, improve China's environmental tax system, should be in accordance with the "clean up fees" and "tax, fee the auxiliary" ideas, adhere to the tax integration design. On the one hand, combined with the structural tax clearance fee in accordance with the policy, saving resources and energy, protect the ecological environment, and gradually improve the existing tax system. In the existing resource tax, should further reflect the requirements of environmental protection consumption tax and other taxes, and puts forward some suggestions to further improve the focus on taxes. At the same time, charges in the existing system of our country and the current stage of development, still plays an irreplaceable role, should continue to improve the existing environmental fee policy system, strengthen the ring Exit management fees, and sewage charges, sewage charges and other important environmental charges by study and put forward measures and suggestions. On the other hand, actively promote the environmental "fee" to "tax", and gradually expand the scope of Taxation, tax increases, and gradually build to independent environmental tax as the core, other tax collection methods. With the environmental tax system with the China characteristics. According to the new trend of the reform of the central tax policy environment, put forward the construction of China's environmental protection tax system of the overall framework, including the design of the taxpayer, tax scope, tax basis, tax items, tax rates and preferential tax, environmental tax scheme, puts forward the basic idea of the implementation of environmental tax reform and the operation steps.
The perfection of environmental tax system perfect demands a high degree of market and related facilities. Reforming and perfecting the environmental tax system, basic should give full play to the role of market mechanism, reform related areas and key links, continue to improve the environment of public finance system, improving the system of compensation for the use of state-owned resources, promote the emission rights trading, the establishment of ecological compensation mechanism, rationalizing the price formation mechanism, deepen the financial services environment economic policy environment, strengthen the guiding role of industrial policy coordination, promote market-oriented reform in related fields, to form various policy tools and scientific combination of environmental tax advantages, organic convergence, coordination mechanism, in order to protect the ecological the environment, provide good environment of institutional mechanisms to promote sustainable economic development.

【學位授予單位】：青島大學
【學位級別】：博士
【學位授予年份】：2013
【分類號】：F812.42;F124

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