我国生态税收的理论与制度分析-theoretical and institutional analysis of ecological taxation in china.docxVIP
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我国生态税收的理论与制度分析-theoretical and institutional analysis of ecological taxation in china
Finally,confirmedourcountryecologycrisisexistencefromabovethesedifferentangles.Then,thisarticlehasdiscussedtheecologyresourcescharacteristic,hasanalyzeditsattributewithemphasis,questionsandsoonnecessitywhichthegovernmentinvolves,thenhasanalyzedtheecologytaxrevenueeffect,hasobtainedtheconsummationecologytaxrevenuenecessity.Third,theanalysishasstudiedecologytaxrevenuemeasureoftheAmerican,Dutchman,andGermany,thenanalyzeddomesticecologytaxrevenuemeasure,andthemalpracticeofunreasonableofchargeorbasisormisusespecialfund.Throughcomparingthedomesticandforeignnationalecologytaxmeasure,absorbedhasprofitedfromsomeexperiencesofopeningthenewtax,coordinationtheincometaxandecologytax,practicethemeasureofareaandnational,improvingtheconsciousnessofprotectiontheenvironmentandpayingtaxes,protectthecompeteofenterprise,coordinationthemanymeasures.Fourth,thepaperconcludedonthebasisoftheexperienceabroad,inlightofChinasspecificnationalconditionsandproposedthesomeprinciplesofestablishmentandperfectioninecologytax:giveconsiderationtofairandefficiencyprinciple,taxrevenueneutralityprinciple,societypublicwelfareprinciple,coordinationandcooperateprinciple,simultaneousandclassifyprinciple;proposedestablishmentandperfectionthesystemofecologytaxrevenue,throughpushingtheprogressofcostchangingtax,openingtheindependentecologytax,adjustingtheresourcestax,perfecttheecologyfunctionmeasureandmeasureofgeneraltaxrevenue;proposedecologytaxrevenueinstitutionshouldcoordinatethestatute,administration,othereconomicmeasures,educationandinternationalmeasure,developssufficiencythemacroscopicregulationfunctionofecologytaxrevenue.【KeyWords】EcologycrisisEcologytaxrevenueEcologyresourcesEcologysubsystem图表目录表格2-1:1999—2004年期间人均GDP、二氧化硫、工业固体废弃物等数据.........6表格2-2:我国环境库兹涅兹曲线检验统计表...................................7表格2-3:博弈矩阵........................................................12表格3-1:1999—2004年全国“三废”数据统计...............................19表格3-2:1999—2004年气温与降水相关数据.................................20表格3-3:1999—2004年3项灾害造成经济损
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