文档介绍：河北大学
硕士学位论文
OECD国家环境税制的国际比较
姓名:唐玉华
申请学位级别:硕士
专业:世界经济
指导教师:李赶顺
20040601
摘要
摘要
工业化在促进经济的发展的同时也给环境带来了一系列日益严重的负面影
响如酸雨现象大气污染温室效应臭氧层耗竭等等因此各国都采取
了一定的环境保护措施以期在经济发展与环境保护间寻找一个令人满意的均衡
进入世纪年代以来国家的环保政策出现了一种新的趋势就是政府
逐渐减少直接干预手段的运用代之以各种间接干预手段其中环境保护税更是
扮演着越来越重要的角色认真分析国家环境税制改革的经验教训对世
界各国实施可持续发展战略颇有裨益
本文分四为部分本文在第一部分主要探讨了实施环境税制的基本理论依据
第二部分首先对国家环境税制进行了比较分析包括国家的间接税
在环境保护方面的运用与发展趋势直接税在环境保护方面的运用接着重点介
绍了环境税制的拓荒者北欧五国环境税制实施的情况创造性地对北欧国家
环境税的构成环境税的效应进行了比较分析总结了一些具有建设性的结论
第三部分探讨了研究国家环境税制后的一些启示包括征收环境税应遵循
的基本原则政府的选择贯彻实施问题第四部分的突出特点是将我国现行税
费制度中的环保措施与国家的环境税进行了比较研究探讨了我国应如何借
鉴国家环境税制改革的经验建立和健全我国环境税收制度既提出了总体
思路又提出了长期短期建立和健全我国环境税收制度的实施方案
关键词国家环境税制大气污染税
I
Abstract
The industrialization has brought economic development .It also has brought a
series of serious negative influence to environment, Such as acid rain phenomenon, air
pollution, greenhouse effects, ozone layer are exhausted ……and so on, so various
countries have taken certain environmental protective measure and have looked for a
satisfactory equilibrium in economic development and environmental protection. Since
entering the 1990s, a kind of new trend has appeared in the environmental protection
policy of OECD countries. The government reduces the application of intervening
directly, instead of various kinds of intervening indirectly gradually, among them the
environmental protection tax is playing a more and more important role especially.
Analysing the experience and the lesson on the environmental tax system reform of
OECD countries benefits the implement of the sustainable development strategy for
the countries all over the world conscientiously.
The paper includes four parts. The paper has probed into the basic theoretical
foundation of implementing the environmental tax system mainly in the first part . In
the second part , at first , the paper has introduced the overview of the development on
the envi