淺析如何完善環(huán)境稅收

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摘 要
目前我國現(xiàn)有的環(huán)境政策，尤其是排污收費體制存在不少問題，特別是對水和大氣污染總量控制、消費品污染問題難以有效解決?，F(xiàn)存稅收體制對于與環(huán)境、資源（特別是能源、森林）有關(guān)的問題關(guān)注不夠，無法充分利用稅收這類經(jīng)濟手段緩解中國當(dāng)前面臨的突出問題。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)境問題壓力也要求我國進一步拓展稅收功能，將環(huán)境污染的社會成本內(nèi)化到企業(yè)成本與市場價格中去，通過市場機制更有效、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)濟學(xué)角度論述了環(huán)境問題產(chǎn)生的根源，探討利用經(jīng)濟法律手段保護環(huán)境資源、促進可持續(xù)發(fā)展的合理性。環(huán)境稅制改革是西方國家的普遍趨勢，并取得了顯著成績，我國的排污收費制度在20多年的發(fā)展過程中，在環(huán)保領(lǐng)域發(fā)揮了重要作用，本論文在借鑒西方國家先進經(jīng)驗和剖析我國實際國情的基礎(chǔ)上論證了在我國進行“費改稅”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　我國當(dāng)前環(huán)境及其環(huán)境保護的現(xiàn)狀 1
1.1　我國環(huán)境現(xiàn)狀 1
1.2 我國現(xiàn)行環(huán)保費現(xiàn)狀我國環(huán)境現(xiàn)狀 2
1.3 現(xiàn)行稅收政策在環(huán)境保護方面的現(xiàn)狀及存在問題 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)境保護稅收政策 10
3.2　開征環(huán)境保護稅 12
參考文獻 15
致謝 16

部分參考文獻

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