我国环境保护税收制度现状及完善对策研究讲解.doc

 摘要 本文主要研究我国现行的税收手段对环境的影响，以及怎样通过税收手段来治理环 境污染、优化生态环境。阐明解决环境污染问题必须通过政府发挥干预作用，而不能仅 仅依靠市场来自发调节，因此环境税制的建设和完善作为政府干预的重要手段具有举足 轻重的地位。本文综合研究了环境税收制度的建立和完善问题，并对理论与实践进行了 综合分析。首先在第一章对环境问题进行概述，介绍环境污染问题的产生、环境污染面 临的问题；介绍了国际国内对环境经济政策的研究成果。第二章介绍了环境税的概念和 特征，又从法律方面阐述了环境税的法律构成，最后概括了环境税的主要构成和环境税 制的意义。第三章先分析了我国现在的环境生态现状，然后详细介绍了现行税收体制中 与环境相关的各税种实际实施情况，最后分析了我国在环境相关税收中存在的不足。第 四章介绍了 OECD 国家在环境经济政策上的实践与经验，又对美国德国等先进国家的环 境税体制分别作了分析介绍，最后通过对先进国家的环境税制分析得出对中国通过环境 税制度治理环境问题的启示。第五章先分析了我国建立环境税收制度的必要性，并对环 境税制设立的总体思路提出了个人的理解，然后又确立环境税收的基本原则，最后提出 了建立和完善我国的环境税收制度及需要改革现有税收体系中的个别税种又需要研究 开征新的专门的环境税种。在本文的结尾部分，对全文进行了概括，并讨论了一些环境 税收制度不尽如人意的方面，并建议要与其它制度相结合而使用。  关键词  环境保护  环境税  税制改革  Abstract The thesis focuses on how to bring environmental pollution under control and improve the ecological environment through establishing and developing the environmental taxation. It makes a further statement that environmental pollution is impossible to be solved solely by market mechanism; instead, it must involve government intervention with its indispensably important means of environmental taxation. In addition, it conducts a comprehensive study on environmental taxation in theory as well as in practice. The first chapter is a general introduction of environmental problems, with specific issues such as its origin, the challenges we face and the major research findings on environmental economic policies. The second chapter includes the definition and features of environmental taxation; Describes the legal form of environmental taxes in the legal aspects, and summarizes the main components of environmental taxes and environmental significance of the tax system. The third chapter analysis of the ecological status of the current environment, describe in detail in the current tax system related to the environment the actual implementation of the tax, and analysis the shortcomings of environment-related taxes. The fourth chapter includes the practice and experience of the environmental economic policies in OECD nations, a