论可持续发展战略下我国生态税制的构建-财政学专业论文.docxVIP

ABSTRACTThe ABSTRACT The dissertation focuses on the taxation policy issue under the strategy of sustainable development in China：the constitution and perfection of ecology tax system The main object is to discuss the possible functions of taxation in the protection of natural resources and environment in the context ofsustainable development strategy The main topics are as follows： l To found the theoretical basis on which the ecological taxation system is set uD 2 To discuss the necessity and urgency of which the ecological taxation system is set up in China 3 To study some cases in some countries with regards to ego tax systems 4 To probe into the concrete measures in the introduction of eco tax system in the context of China． The thesis consist of 5 chapters Chapter One is firstly to outline the background and characteristics of sustainable development theory，and followly to prefer to the actual significance of sustainable development strategy which is being practised in China．Chapter Tow，on the basis of economics theories，the author reveals the economic essence of environment pollution is ”external uneconomy”．Followly the allthor sums up the theoretical basis of eco tax is external uneconomy Chapter Three，starting from analysising severe realities of environment pollution and natural resources lack,the author connects the irrationalities of current pollution fee system and the shortage of eco一·-tax items，and obtains the conclusion which setting up ego tax system is not only indispensible but also urgent Chapter Four compares some countries‘eco tax system of OECD in order to find out beneficial experiences for China Chapter Five，connected realities of economy and environment of China，the author suggest to take some measures to set up and perfect eco tax system．These measures comprise improving sustainable tax policieg in current taxation system，changing pollution fee system into standard tax and leving some new ego一 ．．tax items The thesis emphasizes the poss