完善论文：完善我国境保护税问题研究.docVIP

完善论文：完善我国环境保护税问题研究 【中文摘要】污染环境是一种富有负外部性效应的经济活动,可以采用多种经济手段对其进行治理,如政府的直接管制、财政补贴、排污收费许可出售及开征环境保护税等,但在市场经济体系中,不一定每种手段都能发挥很好的作用,事实证明,开征环境保护税是一种最佳的经济行为。本文认为通过征收环境保护税,对于遏制环境的进一步恶化、促进资源的有效利用,最终对保护环境具有较大的理论意义和现实意义。本文在对环境保护税进行理论分析的基础上,对征收环境保护税成功国家的经验进行分析总结,同时指出我国现有与环境保护相关的税种在保护环境方面的贡献和不足,明确健全我国环境保护税体系的必要性,在借鉴成功经验和结合我国国情的基础上,本文对完善我国环境保护税体系提出了设想和建议。在分析研究的基础上,本文认为,环境保护税虽然不是政府保护环境的唯一手段,而且也不是非常完美,但却是政府应该采取的最有效的手段,只要在具体税种制定方面能做到合理、全面,环境保护税将会发挥非常积极的效应。所以我国目前在这方面的重点是加快完善环境保护税收体系,尽可能全面的设定具体的税种,充分发挥税收对经济活动的调节能力。本文分为五个部分进行论述,第一部分导论,包括文章、研究意义、文献综述等;第二部分包括环境保护税的相关经济学理论;第三部分主要是对国际成功经验的借鉴;第四部分是对我国环境保护税的现状问题分析;第五部分是针对我国国情提出的具体构想,包括对现有与环境相关税种的整合、增设具体的环境保护税种、改革现存的排污收费制度及相关税收优惠制度的完善等。 【英文摘要】Environmental pollution is a kind of economic activity which has negative effects, while we can take measures to deal with this problem, such as direct control by the government, fiscal subsidy, emission charge selling or imposing environmental protection tax, etc. But in market system economy, not every policy could take effects. It turns out that imposing environmental protection tax is the most optimal method. The author holds the opinion that by imposing environmental protection tax we can take a better advantage of resources and protect the environment from further pollution, so contributes to both theory and reality.In this paper, the author makes a theoretical analysis on environmental protection tax, then analyzes some successful examples of some countries, meantime points out the contribution and shortcoming of China, and stresses the necessity of perfecting the tax system of Chinese environmental protection tax, then put forwards some assumption and advice.Based on research and anises, the paper come to the conclusion that although environmental protection tax is not the only way for the government to protect the environment, and not perfect, but it抯 the most effective, only if the policy maker keep reasonable and comprehensive, the tax will play a positive role. So at present China should improve a