试论我国环保税制存在的问题及改革管e理学学士-学位论文.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：林翠玉 学 号：060314401 系 别：会计系 专业班级：国际会计4班 指导教师：陈锦华 2010 年 3 月 22 日 中 文 摘 要 随着可持续发展理论得到国际社会日益广泛的认同，环境保护问题备受各国政府重视。税收作为政府用以调节社会经济生活的一种重要工具和手段，在保护环境方面发挥着越来越重要的作用。本文对我国现行环保税法律制度的现状和不足进行了分析和评价，并在国外制定的环保税的基础上，结合中国实际进行了阐述，并提出了进一步完善我国环保税法律制度的初步构想。本文分三部分。第一部分是概述环保税制以及其特点、种类和作用，接着介绍国外的环保税制现况的有效措施以及可借鉴方法，第二部分从我国环保税制存在的问题着手，研究我国各种环保税制和法律制度对环保税的现状和以及其存在的不足，对完善我国环保税制法律制度做出决策。第三部分对我国环保税制的完善提出具体建议，最后对我国未来环保税制发展趋势做出个人看法。 关键词： 环保税收； 可持续发展； 税制改革 Abstract With the theory of sustainable development by the international community is becoming increasingly widely accepted, environmental issues attracted national Government. Revenue as a government to regulate an important tool for social and economic life and means to protect the environment are playing an increasingly important role. In this paper, our current status of green taxes and deficiencies in the legal system were analyzed and evaluated and developed in foreign countries on the basis of green taxes, combined with Chinas reality are set forth, and made to further improve the legal system of Chinas green taxes preliminary ideas. This paper divided into three parts. The first part is an overview of environmental tax system as well as its characteristics, types and functions, and then introduce the status of foreign environmental tax measures as well as to learn the effective methods, the second part of the tax system from Chinas environmental problems begin to study various environmental protection of Chinas taxation system and laws system status and green taxes as well as its shortcomings, to improve the legal system of Chinas environmental protection tax system to make decisions. The third part of the improvement of Chinas environmental taxation put forward specific proposals, the last of the taxation system of Chin