文档介绍：首都经济贸易大学硕士学位论文
《论文题目》我国环境税制研究
Abstract
As the process of world-wide industrialization continues to accelerate, the
environmental crisis is ing more and more serious and the pollution have posed
a grave threat to human survival and development of space. How to reduce the
pollution, strengthen the environmental protection and promote the sustainable
development of global economics and society has e the focus of all the
countries in the world. In the foreign countries, they have a long history of
researching on environmental protection. So they have rich experience in relevant
literature research and practice. The policy of environmental taxes and charges is an
ponent of all the economic instruments for environmental protection.
Environmental taxation can not only raise financial revenue, but also give
reasonable guide to the production and consumption behavior of enterprises and
residents. Many developed countries such as America, Japan, France and Sweden
have formed plete system of environmental taxation and charging policy. And
they also made particularly significant results in the environmental protection and
social welfare improvement.
As China's urbanization is accelerating, the environmental pollution is also
aggravating. In order to reduce the pollution, our government has put great efforts to
explore a variety of the administrative measures and legal measures. With the policies
being introduced in ession, our country has made a great progress in the
environmental protection. But up to now, we have not formed a true sense of the
environmental tax system. There’re many deficiencies in the environment-related taxes
and fees management policies. For example, the collection and usage of the pollution
discharge fees are in efficient, the tax base of consumption tax and resource tax is
narrow and some tax incentive measures are not rational enough.
In this paper, under the guidance of the public goods theory, externality theory and
Scie