论应对气候变化的环境税新思路

On new ideas of environmental tax on the response to climate change

摘要:(摘要内容经过系统自动伪原创处理以避免复制,下载原文正常,内容请直接查看目录。)

现在,臭氧层正在逐步削减,全球变暖加重,化学物品排放从未连续,人类正面对着一场配合的危机。情况成绩成长到明天,曾经不再纯真是一国一地的外部事务或一国公害,而早己逾越了地区的限制,渗入渗出到地球生态体系的各个方面,成为世界村中每个成员国所配合面临的困难。数据显示,我国每一年为情况净化所支付的价值已跨越1万亿元国民币。情况税作为一种分歧于传统手腕的微观调控办法,不只可以引诱人们进步情况掩护的认识,削减对情况有伤害的经济运动,还可以进一步下降税制的效力丧失,从而直接增长社会福利,完成情况税的“两重盈余”效应。因此,我国开征情况税有其实际需要性。但是,以后在我国的情况税研讨中尚存在一些误区,很多学者混杂了情况税与传统的财务支出型税收的界线。应该明白的是,情况税是一种微观调控型税收,我国开征情况税的目标是经由过程税收对净化严重的临盆运营运动施加压力,使其净化的内部本钱外部化,从而增进企业的技巧改革和家当构造的公道调剂,以完成情况掩护的最终目标。情况税作为一种微观调控型税收,不该当具有增长财务支出的本能机能,当局也不该当做为情况税支出的受害主体。因此,情况税的设计应该差别于传统财务支出型税收,而应采取一种更加新型高效的机制,即同时设计情况税的支出机制和情况税的收入机制,从轨制层面上保证情况税支出可以或许被实在用于情况掩护范畴,保证情况税对市场主体的鼓励感化可以或许获得有用施展,保证情况税开征目标可以或许得以终究完成。情况税的征收应该看重情况税的鼓励感化,将支出机制与收入机制在统一体系中运转,做到专款公用,能力在有用鼓励企业完成碳减排和掩护情况目标的同时下降情况税开征能够招致的负面影响。

Abstract:

Now, the ozone layer is gradually reduced, global warming, chemical emissions never continuous, human are facing a crisis with. Results growth until tomorrow, had no longer pure is external affairs of a nation or a country's pollution, and has long been beyond the area restrictions, all aspects to seep through the earth's ecological system, become the village each member country in the world with the difficulties faced by. Data show that in China each year to pay the value of purification is over 1 trillion yuan. Taxes as a is different from traditional means of macroeconomic regulation and control measures, not only can seduce people progress cover, cut to harm the economic movement, also can be further reduced the effectiveness of tax loss, to direct the growth of social welfare and tax "double surplus" effect. Therefore, the introduction of our tax has its practical necessity. However, after the situation of our country tax research there are still some misunderstanding, many scholars of the financial expenditure line mixed type tax and the tax. Should understand is that tax is a kind of micro regulation tax, levying taxes goal is through the process of tax on pollution is serious birth operation movement applied pressure to purify the internal external costs of, and promote the reasonable adjustment of the enterprise technology innovation and industrial structure, to achieve the ultimate goal of the protection of the environment. Tax as a micro regulation tax, should not increase financial expenditure performance, the authorities should not as for tax expenditure injured subject. Therefore, the design of tax should be different from traditional financial expenditure tax, and should take a more efficient mechanism, that is, at the same time, the design tax expenditure mechanism and tax revenue mechanism, from the institutional level guarantee tax expenditure can be may be really for the protection of the environment category, ensure the tax situation of the main players in the market to encourage action can perhaps be useful to display, ensure the situation of tax levy object may be eventually completed. Tax levy should value tax to encourage action, will be spending and income mechanism in the system, a unified operation, do fund public, ability in useful to encourage enterprises to complete tax levy can lead to the negative impact of the decline in the carbon emission reduction and cover the situation of the target at the same time.

目录:

摘要4-5
Abstract5
引言8-17
第1章 环境税的一般问题17-28
    1.1 环境税的目的和定性17-19
    1.2 环境税与我国其他环境保护政策的比较19-23
        1.2.1 环境税与环境补贴的比较19-20
        1.2.2 环境税与直接管制的比较20-21
        1.2.3 环境税与环境费的比较21
        1.2.4 环境税与排污收费的比较21-22
        1.2.5 环境税与污染权交易的比较22-23
    1.3 环境税的主要理论基础23-28
        1.3.1 外部性理论23-24
        1.3.2 宏观调控理论24-25
        1.3.3 税收成本调控理论25-28
第2章 我国征收环境税的必要性和可行性28-31
    2.1 我国征收环境税的必要性28-29
    2.2 我国征收环境税的可行性29-31
第3章 环境税制度构建的基本原则31-35
    3.1 公平原则31-32
    3.2 效率原则32-33
    3.3 税收法定主义原则33
    3.4 专款专用原则33-34
    3.5 收支合一原则34-35
第4章 环境税的税制设计35-42
    4.1 环境税的收入机制35-38
        4.1.1 纳税人35
        4.1.2 课税对象35-36
        4.1.3 税率36-38
        4.1.4 税收优惠38
    4.2 环境税的支出机制38-42
        4.2.1 支出主体39-40
        4.2.2 支出范围40-42
第5章 结语42-43
参考文献43-45
致谢45-46
个人简历、在学期间发表的学术论文与研究成果46