我国现行环境税体系分析 ——基于国际比较研究-analysis of chinas current environmental tax system - based on international comparative study.docxVIP

摘要随着社会的不断前行以及科技的日益更新，人类所追求的生活也在不断的进 步与改变中。逐渐的，人类的索取量超出了大自然的正常供给量，造成了一系列 的环境污染与资源浪费问题。近年来，我国多地发生雾霾、PM2.5 严重超标等严重污染现象。环保部于 2015年完成了对 9 个大气污染防治重点城市的污染物来源解析工作。分析结果显示： 北京、杭州、广州、深圳的首要污染物来源基本为机动车等汽车尾气排放物；石 家庄、南京的污染物来源则主要是燃煤的焚烧与供暖；天津、上海、宁波的污染 物来源主要分别为扬尘、流动源、工业生产等。由此可见，防止污染刻不容缓。上个世纪 70 年代，部分发达国家采用税收手段来解决其国内环境污染等问 题，并取得了较为显著的成果。随着我国经济的不断转型，“资源节约型”与“环 境友好型”社会理念的提出以及《中华人民共和国环境保护税法（征求意见稿）》 的正式公开征求意见标志着我国全面深化税制改革，加快环境排污“费改税”政 策落实，大力推行并实施环境保护税的决心与信心。本文首先就该论文的研究背景以及研究意义做简要的阐述，并就环境保护税 国内外现行研究成果做相应的文献综述。其次，笔者梳理我国在环境保护方面现 行的各项税收政策，并结合对《中华人民共和国环境保护税法（征求意见稿）》 的理解进行总结与分析，揭示我国现行环境税政策体系中存在的主要问题或遗漏 之处。再次，笔者通过对比分析部分国外发达国家所推行的环境税体系，给出适 当的总结归纳，并研究其对于我国推行环境税法的借鉴及启示。最后，总结我国 现行环境税体系的缺陷并通过结合国外发达国家的经验，为我国完善环境税体系 提出政策性建议，并就我国政府即将推出的环境保护税法提出几点值得关注的要 点。关键词：环境税；环境保护；资源节约IAbstractWith the continuous development of social science and technology, people are taking more and more resources from the nature. Gradually, the amount of human being’s needs is more than the normal supply of nature, which has resulted in a series of problems, such as waste of resources and environmental pollution.In recent years, many cities occurred serious pollution problems, such as haze and so on. In 2015, the ministry of environmental protection has completed the work about analysis of pollutant sources, according to the data from nine cities. The analysis results show that the main source of pollution is different in every city. In Beijing, Hangzhou, Guangzhou, Shenzhen, the main source is motor vehicle emission. And in Nanjing, the main source is mainly from the coal burning and heating. Otherwise, the sources of pollutants in Tianjin, Shanghai and Ningbo are mainly including dust, mobile sources and the industrial production. Thus, it is time to prevent pollution and protect our environment.In the last century 70’s, some developed countries used the tax policy to solve the problem of domestic environment pollution, and have achieved the remarkable result. With the increasing development of our market economy and the tra