绿色税收制度对可持续发展的导向性研究-经济法学专业毕业论文.docxVIP

内窑摘要 绿色税收是 20 世纪 90 年代，为保护自然资源和生态环境、遏制环境污染，实现 可持续发展，由绞济合作与发展组织 (OECD)成员国发起而提出的，即对投资于防止污 染或环境保护的纳税人给予一定的税收优惠，对污染行业和污染物使用者征收一定的 税，以实现用经济办法达到保护环境的目的.西方发达国家的成功经验告诉我们，绿色税 收制度的建立对经济、社会的可持续发展具衔跟着的导向和促进作用. 我国建立市场经济制度以来，级济建设、国民生活水平的提高都取得了举世瞩目的成 就，但这种成就是以资源的过度开发利用和环境的过度污染为代价的.在可持续发展成为 世界各国普遍认同的发展模式的时代背景下，我国的经济增长如何协调社会发展、环境保 护和资源供给之间的关系，已成为关乎阁计民线的 3重大问题. 本论文的目的就在于从剖析绿色税收制度对生态环境的保护.对可持续性发展的促进 和导向性入手，同时结合对我国生态环境现状、现行绿色税制的分析和对国内外的绿色生 态税制的研究借鉴，从而对究替我阁现行绿色税制作出具体的构想，以期为我国引|入并推 行实施绿色税制、促进经济可持续发展奠定理论基础. 关键诩z 绿色税收制度可持续发展税式支出税收征管 Abstract The target of green taxation， which is sponsored by 出e memberωuntries of OECD in the 灿 of 20th century is to protect natura1 础。urcωand ωlogica1 en由Onment and ωωrb the environmenta1 pollution ín order toωrry out the sustaínable development ，thal is，lhe tax paye邸， who invest in items of preventíng pollution and protecting environment will be favored to some extent in taxation，while pollution tax will be imposed on the pollutíon-m 汰ing industries and pollulant users so 描 ωattain the p阴阳se of environmenl protection by applyíng the economic instruments. The sucωssful experiences of westemωun 创esshow 由at the green taxatíon system plays remarkable roles in guiding and facilitating the sustaínable developmenl of eωnomyand ωciety. Since lhe establi晴hment of market 悦。nomy system，伽e great achievements made both in Chinas eωDomicωnstruction and peoples living standard have drawn 伽e atlenlion of the world. However，these achievements are made at 伽t ∞5t of over-development and exploitation of nalural reωurces and over-pollution of environment. Under the background that sustainable developmenl has become the worldwidereω伊ized developing model it has become a significant issue conceming the interest of nation and people on how to coordinate tbe relalions between ωcial development，environmenl protection and reωurωgrowth in China.  s supply for the economic In accordance with the status-quo of Chíl的 ωlogiωenvironment thisωY is aimed