促进低碳经济发展的税收制度分析-财政学专业论文 word格式.docxVIP

摘要摘要近年来，我国经济持续高速的增长，经济建设同样取得了令世人瞩目的成绩，但高增长的背后却是以环境严峻恶化与资源过度消耗为代价的。目前，我国资源环境已经影响到经济的正常运行，客观上就需要借助低碳经济模式来协调经济增长与资源环境的关系。作为国家宏观调控的有力措施之一，税收制度应充当低碳经济发展的主导推动力。本文正是基于以上理念，在明确低碳经济发展与税收制度关系的基础上，进一步研究了税收制度对于低碳经济发展的作用及其影响，其中重点探讨了税收制度对于低碳经济负外部性的矫正作用，为分析我国低碳税制现状提供了理论依据；在具备相关税收制度理论的情况下，本文同时采用实证分析与规范分析相结合的方法，从税收制度整体角度分析了我国目前低碳相关税制设计的合理与不足之处，并在此基础上深入探讨了我国目前相关税收制度中具体税种对于低碳经济发展的阻碍，如：增值税征税范围过窄、消费税税率过低等问题；最后，本文将我国当前低碳税制的改进方向于国外低碳税收制度实践经验相结合，在借鉴国外经验的同时充分考虑自身的实际状况，最终提出了促进我国低碳经济发展的税收制度优化建议。关键词低碳经济增值税消费税资源AbstractAbstractInrecentyears,Chinas sustainedrapideconomicgrowth,economicconstructionhasmade remarkableachievements,butbehindthehighgrowthisinseriousdeteriorationof environmentandtheexcessiveconsumptionofresourcesfortheprice.Atpresent, our countrysresourcesandenvironmenthasaffectedthenormalfunctioning oftheeconomy,the relationshipbetweentheobjectiveneedsoflow-carboneconomytocoordinateeconomic growthandenvironmentalresources.Asapowerfulmeasurestothenationalmacro-control, thetaxsystemshouldactastheleadingforceofthedevelopment oflowcarboneconomy.Thispaperisbasedontheaboveconcept,basedonaclearrelationshipbetweenthe developmentoflowcarboneconomyandtaxsystem,furtherstudyofthetaxsystemforthe developmentoflowcarboneconomyandeffect,whichfocusesonthetaxsystemforlow carboneconomyexternalitycorrectingfunction, providesatheoreticalbasisforthe analysis ofthepresentsituation oflowcarbontaxsystemcountry;with therelevanttaxsystem theory, thispaperalsoadoptsthemethodofcombiningempiricalanalysiswithnormativeanalysis, fromthe angleoftax systemoverallanalysisofChinascurrentlowcarbontaxsystemdesign isreasonableandthedeficiency,and onthisbasisthespecifictaxrelatedtaxsystemobstacles, forlowcarboneconomicdevelopment: thescopeistoonarrow,theconsumptiontaxratetoo lowvalue-added tax;finally,thispaperwillimprovethe currentlowcarbontaxtolowcarbon taxsystemfromforeignexperience,consideringtheactualsituationoftheirownwhile learningfromforeignexperience,finallyproposedtaxsystemoptimizationsuggestionsto promotethedevelo