文档介绍：首都经济贸易大学
硕士学位论文
促进可持续发展的环境保护税收制度研究
姓名:胥力伟
申请学位级别:硕士
专业:财政学
指导教师:丁芸
20090101
首都经济贸易大学硕士学位论文促进可持续发展的环境保护税收制度研究

论文摘要

随着我国经济快速发展,环境问题、资源问题日趋严重。十七大报告提出要全面
落实科学发展观,科学发展观的基本要求就是全面协调可持续发展,而环境资源是可
持续发展的基础,因此保护环境、节约能源是当前形势下提出的新要求。税收作为一
种经济调节手段,可以在环境保护、节约能源等方面发挥有效的作用,因此环境保护
税的提出有其现实意义。
本文研究的问题是我国可持续发展条件下的环境保护税收制度的构建与完善。研
究的目的,是以可持续发展为背景,探讨完整的环境保护税制的建立。本文通过借鉴
国外开征环境保护税的经验,同时结合我国当前国情分析开征环境保护税的可行性与
必要性,最终提出了构建我国的环境保护税制的整体框架,从而使税收政策能更好地
服务于可持续发展的战略目标。
本文的创新点在于提出了开征环境保护税的整体框架和具体实施步骤的设想,即
按照循序渐进原则构建以独立式环境保护税类、融入式环境保护税类以及激励式环境
保护税收政策形成的环境保护税制体系,为政策制定部门研究开征环境保护税提供了
可行性的思路。

关键词:环境保护可持续发展环境保护税

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首都经济贸易大学硕士学位论文促进可持续发展的环境保护税收制度研究
Abstract

With the rapid economic development of China, the problems of environmental
pollution and resources exhaustion e more and more serious. Hu Jintao's report at
17th Party Congress proposed that we need thoroughly applying the scientific outlook on
development which basic requirement prehensive,balanced and sustainable
development . The basic of sustainable development is environmental resources,so it is the
new requirements to protect the environment under the current situation. Taxation,as a
means of economic adjustment,play an effective role at environmental protection and
energy conservation,so the proposed environmental tax has its practical significance.
The thesis focuses on the issue of how to establish and perfect the environmental
taxation system in the process of sustainable development in China. The main objective is
to discuss establishment of the whole environmental taxation system in the context of
sustainabled evelopment. The thesis proposed the establishment of the environmental
taxation system in China,with reference of experience abroad and analysis on domestic
influence factor.
The innovation of this article is the introduction of the overall framework and specific
steps to implement the idea of environmental tax, that i