环境税收制定及分析毕业论文.docVIP

摘 摘  要 要  随着经济的高速发展  我国的环境问题日益尖锐  入世后又受到绿色 壁垒 洋垃圾进口等贸易问题的困扰 我国急需采取有效措施加强我国的 环境管理 使我国沿着可持续发展的道路前进 环境税收作为一种强有力 的经济手段受到了普遍关注 且在发达国家的应用中效果显著 本论文从我国面临严峻的环境问题 需加强环境管理入手 对环境税 收的相关理论进行了深入分析 通过对国内外环境税实施现状的比较 对 我国与环境相关的税费存在的问题进行了深刻的剖析 并提出在我国开征 环境税是我国可持续发展的必然 最重要的是对我国实施环境税收进行了 总体的设计与具体的制定 为了使环境税的制定更加深入且能指导实践 我们选取了二氧化硫税和水污染税对其进行具体的制定分析 对硫税和水 污染税的纳税人 课税范围 税率等进行了具体的设定 应用费用法计算 出了硫税的税率 通过对秦皇岛典型企业的指标分析预测了开征水污染税 的影响 本论文是从税收要素设计的角度对环境税的制定进行了定性及定量的 探索性研究 提出了自己的观点 环境税收作为一个全新的理念 顺应了 可持续发展的大趋势 将会在我国今后的税制改革和完善中占有愈来愈重 要的地位 其有关研究也将不断深入 理论和实践上都会有长足的发展  关键词 可持续发展  环境管理  环境税收  税收种类  费改税　 燕山大学管理学硕士学位论文 Abstract With high- speed development of economy, environment issue of our country day by day sharp, receive the problems of green barrier, foreign rubbish imported trade after entering the WTO, our country needs the environmental management that takes the effective measure to strengthen our country. Our country should develop along the road to sustainable development. Environmental tax revenues have been generally paid attention as a kind of powerful economic means, and the result is remarkable in the application to the developed country. This thesis begins with the severe environmental problems which our country is confronted with and the environmental management which needs to be strengthened. It makes an in-depth analysis to the theories relative to the environmental tax revenues. Through the comparison of the current situation of the domestic and international environmental tax, the thesis makes an in-depth analysis to the problems relative to taxation and proposes that leving environmental tax is necessary for the sustainable development of our country. And it is most important that our country implements the environmental tax and carries on the total design and concrete formulation. In order to make the formulation of the environmental tax more deeply and guide practice, we have chosen sulfur dioxide tax and water pollution tax and analyzed c