毕业论文--浅议我国环境税.docVIP

浅 议 我 国 环 境 税 目前，我国的环境问题不容乐观，“十一五”期间，我国人口在庞大的基数上还将增加4%，城市化进程将加快，经济总量将增长40%以上，经济社会发展与资源环境约束的矛盾越来越突出，国际环境保护压力也将加大，环境保护面临越来越严峻的挑战。尽管我国已经初步建立了适应社会主义市场经济体制及环境保护要求的环境经济政策体系，这些政策在环境保护和降低污染方面起到了一定的作用，但仍存在着一些不足，滞后于我国的环境保护，并且我国的环境保护还面临着产业结构调整、经济增长方式转变等深层次的问题。随着市场化程度的不断提高，各国在实践中越来越偏好使用经济手段来保护环境，其中税收手段作为一种重要的宏观调控工具尤其受到青睐。环境税作为一种治理环境污染的经济手段，对经济、社会的发展产生了诸多的正面的效应，环境税不仅可以纠正外部性，实现资源的优化配置，还可以对经济主体的行为起到导向作用，加强其环境保护意识。 At present， Chinas environmental problems can not be optimistic， Eleventh Five-Year Plan period， Chinas population will be in the massive base on the 4% increase in the urbanization process will be accelerated， economic output will grow by more than 40%， economic and social development and resources and the environment constraints become sharp， the international environmental pressure will increase， environmental protection faces more severe challenges. Although China has initially established a socialist market economic system and environmental requirements of environmental economic policy system， these policies reduce the pollution in environmental protection and played a certain role， but there are still some deficiencies in Chinas environmental protection lagging and environmental protection in China is facing industrial restructuring， economic growth patterns， and other deep-seated problems. With the continuous improvement of the degree of the market， more and more countries prefer to use in the practice of economic instruments to protect the environment， of which the tax as an important means of macro-control tools are particularly popular. Environmental taxes as a kind of environmental pollution jingji means of economic， social development of the numerous positive effects not only to correct environmental tax waibuxing，optimize resource alloctation， can also play on the role in strengthening the environmental protection consciousness. Environment taxes as a kind of environmental pollution. 关键词： 环境恶化 理论基础 国际借鉴 重要意义 一、我国环境现状 20世纪70年代初，我国开始探索中国特色环保新道路。改革开放3