文档介绍：河北大学
硕士学位论文
以绿色税制改革促进产业结构优化——以河北省为例
姓名:颜青
申请学位级别:硕士
专业:财政学
指导教师:高莉
2011-05
摘要
摘要
作为一个发展中国家,在经济高速发展的同时,仍面临着经济增长与环境保护的矛
盾。为了有效地改善环境污染日益加剧的现状,我国政府采取了法律、经济、行政等多
管齐下,多措并举的全方位的治理方式加以应对。其中,税收作为国家调控宏观经济的
重要工具,既有助于环境的保护,又可以使环境有偿使用的观点深入人心,是解决环境
问题最有效的经济手段之一。由此可见,以绿色税制改革促进产业结构优化的经济学分
析具有重要的理论意义和实践意义。但是我国目前的“绿色税收”调控体系还不够完善,
在理论与实际操作中仍存在诸多问题。首先,本文对绿色税制与产业发展的相关性理论
进行总结和概述,旨在为下文的分析提供理论基础;其次,根据河北省的产业结构和绿
色税收具体的运行情况,提出绿色税制在河北省促进产业优化方面存在的问题与不足;
最后,在借鉴其他国家建立绿色税制成功经验的基础上,就建立我国绿色税收的激励与
约束机制,以保护和改善环境现状、合理利用有限资源、刺激经济发展、促进产业升级
提出了构建我国绿色税制的设想。在研究过程中,本文在回顾以往国内外有关绿色税收
与产业发展相关性理论的基础上,运用博弈论等现代经济学的研究方法,其目的是为通
过绿色税制改革以调整产业结构,促进产业优化提供坚实的理论支撑。

关键词绿色税制产业链产业竞争力产业优化节能环保

I
Abstract
Abstract
As a developing country, in economic development at the same time, we still face with
economic growth and environmental protection of contradictions. In order to improve the
status of the increasing environmental pollution effectively, our government has adopted the
law, economic, administrative and other multi-pronged approach, the full range of control
measures. Among them, the tax revenue as an important tool for national macroeconomic
regulation and control, not only contribute to environmental protection, but also make the
view of pensation popular, is one of the most effective economic
instruments to solve environmental problems. Thus, the green tax reform aims to promote
industrial optimization of economic analysis has an important theoretical and practical
significance. But China's "green taxes" regulatory system is not perfect, in theory and in
practice many problems still exist. Firstly, the article sums up the relevance about green tax
and industrial development, for the analysis provides the basic theories; Secondly, according
to hebei province of the industrial structure and green taxes in the operation, that is green tax
reform in hebei province to list the problems; Finally, learning from other countries to
establish a green ta