淺析如何完善環(huán)境稅收

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摘 要
目前我國(guó)現(xiàn)有的環(huán)境政策，尤其是排污收費(fèi)體制存在不少問(wèn)題，特別是對(duì)水和大氣污染總量控制、消費(fèi)品污染問(wèn)題難以有效解決。現(xiàn)存稅收體制對(duì)于與環(huán)境、資源（特別是能源、森林）有關(guān)的問(wèn)題關(guān)注不夠，無(wú)法充分利用稅收這類經(jīng)濟(jì)手段緩解中國(guó)當(dāng)前面臨的突出問(wèn)題。環(huán)境政策和稅收體制都需要改革與調(diào)整。此外，區(qū)域與全球環(huán)境問(wèn)題壓力也要求我國(guó)進(jìn)一步拓展稅收功能，將環(huán)境污染的社會(huì)成本內(nèi)化到企業(yè)成本與市場(chǎng)價(jià)格中去，通過(guò)市場(chǎng)機(jī)制更有效、更低成本地控制環(huán)境污染和生態(tài)破壞。本論文從環(huán)境經(jīng)濟(jì)學(xué)角度論述了環(huán)境問(wèn)題產(chǎn)生的根源，探討利用經(jīng)濟(jì)法律手段保護(hù)環(huán)境資源、促進(jìn)可持續(xù)發(fā)展的合理性。環(huán)境稅制改革是西方國(guó)家的普遍趨勢(shì)，并取得了顯著成績(jī)，我國(guó)的排污收費(fèi)制度在20多年的發(fā)展過(guò)程中，在環(huán)保領(lǐng)域發(fā)揮了重要作用，本論文在借鑒西方國(guó)家先進(jìn)經(jīng)驗(yàn)和剖析我國(guó)實(shí)際國(guó)情的基礎(chǔ)上論證了在我國(guó)進(jìn)行“費(fèi)改稅”的必要性和可行性。

關(guān)鍵詞：可持續(xù)發(fā)展, 環(huán)境稅收, 稅收體制, 環(huán)境政策

Abstract
Nowadays world, at the time of high-speed development of market economy, the natural environment is also continuously worsen.This has already threatenned the mankind's existence increasingly and can keep on the development.The international community is cognizant to arrive if be continued to place the natural environment in again regardless of, pursue the economy purely up the unilateral high speed growth, not only talk that don't keep up and can keep on the development, and the mankind will walk up the one-way street of the self-destruction.The our country is a big country in a development, existing the economy growth and the antinomy of the environmental protections equally.Currently existing environment policy of our country, particularly is to line up the dirty charges system to exist not a few problems, pollute the problem to the water and the air pollution total amount controls, consumer goodses especially hard resolve effectively.Existing revenue from tax system for have something to do with environment, resources( especially energy, forest) the problem concern is not enough, can't make use of the revenue from tax well this type of through .The means of alleviates outstanding problem that China faces at present.The environment policy and the revenue from tax systemses all need to reform with adjust.In addition, the district and the global environment problem pressures also request the our country to further expand the revenue from tax function, turning the social cost of the pollution of the environment inside to go to in the business enterprise cost and the market prices, passing the market mechanism more valid, control the pollution of the environment and ecosystem breakages lower costly.This thesis discussed the output source of the environment problem from the environment economics angle, the study makes use of the economic law means environmental protection resources and promotes the rationality that can keep on the development.The environment tax system reform is the widespread trend of the west nation, and obtained to show the result of ;The dirty charges system of the row of the our country developped the important function in the environmental protection realm in the development process of more than 20 years, this thesis argument in drawing lessons from the foundation of the western and national advanced experience and the analysis our country actual state of the nation in the necessity and the possibility that the our country carries on" the fee changes the tax".

Keywords: Can keep on the development , Environment revenue from tax , Revenue from tax system , Environment policy

目　錄
1　我國(guó)當(dāng)前環(huán)境及其環(huán)境保護(hù)的現(xiàn)狀 1
1.1　我國(guó)環(huán)境現(xiàn)狀 1
1.2 我國(guó)現(xiàn)行環(huán)保費(fèi)現(xiàn)狀我國(guó)環(huán)境現(xiàn)狀 2
1.3 現(xiàn)行稅收政策在環(huán)境保護(hù)方面的現(xiàn)狀及存在問(wèn)題 4
2　完善環(huán)境稅收的必要性及意義 7
2.1　完善環(huán)境稅收的必要性 7
2.2　完善環(huán)境稅收的意義 8
3　如何完善環(huán)境稅收 10
3.1　改革和完善現(xiàn)行環(huán)境保護(hù)稅收政策 10
3.2　開(kāi)征環(huán)境保護(hù)稅 12
參考文獻(xiàn) 15
致謝 16

部分參考文獻(xiàn)

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