促进低碳经济发展的资源税税制研究税务专业论文.docxVIP

首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 促进低碳经济发展的资源税税制研究 AB STRACT Now our country emitted the most amounts of carbon dioxide and under great pressure to reduce emissions from the country．This is because the economic development of our country is based on high energy consumption and low efficiency model．In the process of economic development，we failed to consider the sustainable development of environment．Resource tax iS the most close to the carbon tax in our current tax system，and its main function is adjusting differential income for many years，how to reform our countrys resource tax system to promote the long—term development of low-carbon economy，is a very important topic to explore． Resource tax should show its“green”side，SO that it Call protect the ecological environment and earned the revenues．Resource can be intemalized cost of mining resources，and improve resource utilization．Besides，it meets the need of build a resource-conserving and environment-friendly society in our country．However，there are still many problems about the resource tax system in Our country，as it can not promoting the development of low—carbon economy． The main purpose of writing this article I‘S to make proposals to the current resource tax reform to promote the development of low—carbon economy．It inlxoduces theory about the function of the resource tax to promote the development of low—carbon economy．And analysis the system of resource tax，then find out the existi ng shortcomings．According to the foreign tax system for reference，we can make proposals to the reform of resource tax． Keywords：Low-carbon economy Resource tax System reform 万方数据 首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 促进低碳经济发展的资源税税制研究 目 录 1引言 ． ．．．1 1．1研究背景及研究意义 ． ． 1 1．1．1研究背景 ．． ．． l 1．1．2研究意义 ．1 1．2 国内外文献综述 2 1．2．1国外研究现状 2 1．2．1．1对于资源税的研究 2 1．2．1．2对于碳税的研究 ．．3 1．2．2国内研究概述 3 1．2．2．1国内关于低碳经济发展意义的研究 ．3 1．2．2．2我国资源税制中有关促进低碳经济发展的方面 3 1．2．2．3我国对于碳税的研究 ．4 1．3研究思路和研究方法 ．．5 1．3．