试论我国环保税制存在的问题及改革-毕业论文.docVIP

论文编号： 华南师范大学增城学院 本科毕业论文（设计） 题 目：试论我国环保税制存在的问题及改革 姓 名： 吴慧君 学 号： 060314333 系 别： 会计系 专业班级： 国际会计3班 指导教师： 陈锦华 2010 年 3 月 30 日 中 文 摘 要 随着我国经济的高速发展，环境污染和资源过度开发等环境问题日益严重。面对严峻的环境形势，我国采取了多种手段用于环境治理和资源保护，税收在环保方面也发挥了重要的作用，但是严峻的环境形势并没有得到缓解。出现上述现象的原因之一在于我国还没有建立完善的环保税制体系，只是对一些环境污染行为采取行政收费制度，或者在某些税种中直接或间接地包含环保因素。因此，建立并完善我国环保税制体系，充分发挥税收在生态环境保护方面的积极作用，已成为我国实施可持续发展战略的重要内容之一。本文首先对环保税制做出界定，然后通过分析我国环境资源的状况，指出建立完善我国环保税制的必要性,接着通过分析我国环保税收制度的现状及存在的问题，对我国环保税制的改革与完善提出建议。 关键词：环保税制；可持续发展；环境污染 Abstract With the rapid development of Chinas economy, environment issues like pollution and resource over-exploitation is becoming increasingly serious. Faced with such severe situation, China have adopted a variety of measures in environment improvement and resource protection, and taxation has also played an important role in environment protection, but these have not well alleviated the terrible situation.One of the reasons for the above-mentioned phenomenon is that China has not yet established a comprehensive environmental taxation system, just adopting an approach of administrative charges on some environmental pollution or, directly or indirectly including environmental considerations on some taxes. Therefore, To establish and improve Chinas environmental taxation system, and to give full play of taxation to a positive role on eco-environmental protection, has become an important part of Chinas sustainable development strategy. This paper first define the environmental taxation system, and then analyze the current situation of Chinas environment and natural resources, pointing out the necessity of improving Chinas environmental taxation system, and last make recommendations for the reform and improvement of Chinas environmental taxation system by analyzing its status quo and problems. Key words：environmental taxation system；sustainable development； envir