促进我国可持续发展的环境税收研究
摘要
随着我国工业化的进步和经济的发展,生态环境问题也变的日益突出,如果还不能采取有效的措施,将越来越不能满足可持续发展的要求。一直以来,我国关于环境保护的政策也在不断地完善之中,取得了一些成效,但是还存在很多弊端,政策实施效果很不理想。本文针对环境税收的实施现状了解的基础上,分析环境税收的成效与存在的问题,结合理论与国际经验,展开了对促进可持续发展的环境税收制度的探讨。本文的研究方法主要体现在以下几个方面:一是理论联系实际。在分析环境税收的同时,注意把有关理论与环境税收的具体实践、制度创新结合起来,以理论指导实践。二是采用比较分析的方法,对比研究其他国家的环境税收制度,分析其对我国环境税收制度的借鉴意义。三是规范分析法,对我国目前的环境税收以及其他环境保护政策进行了阐述与评价,而且对其他值得借鉴的国家采用的环境税收政策进行了阐释与评,进而提出一些对策以利于我国环境税收的建立。
本文主体内容分为四大部分:第一:环境税收促进可持续发展的理论基础。环境税收并不是凭空产生的,而是有其深刻的理论渊源的,随着环境税收理论的不断发展,主要有以下理论:外部性理论、双重红利效应、可持续发展理论、国家干预理论,这些为环境税收的建立提供了理论依据;第二:我国环境税收的现状及存在问题。我国的环境保护政策只包括现行税制中一些和环境保护相关的一些税种和其他一些收费政策,一直以来也在不断的改革和完善之中,取得了一些成效,但是没有专门以环境保护为目的而设立的税种,所以环境保护的效果很不理想,其中的问题还是很突出的,这些问题足以阻碍生态环境的可持续发展;第三:国外促进可持续发展的环境税收实践经验及对我国的启示。发达国家与有些发展中国家的环境税收已经开征多年而且相当成熟,并取得了很大的成效。我国应该积极的对其进行借鉴,并制定适合我国国情的环境税收政策;第四:促进我国可持续发展的环境税收制度选择。这部分对环境税收政策的制定原则,税种的设计以及相关的配套措施加以分析,力争建设一个适合环境税收实施的一个良好环境。
With the progress of industrialization and economic development, ecological environment has become increasingly prominent, if effective measures can not be taken, it will be increasingly unable to meet requirements of sustainable development. All along, China's policy on environmental protection is continually being improved and achieved some success, but there are still many shortcomings and the result of policy implementation is very dissatisfied. In this paper, on the basis of understanding of the implementation of the environment tax ,we analyse the effectiveness of environmental taxes and problems combining theory and international experience and start a discussion environment tax system for promoting the sustainable development. The research method is mainly reflected in the following aspects: First, theory and practice are combined. Make a combination of the theory and practice of environmental tax with system innovation. Second, comparative analysis is the used. Compare the environmental tax system in other countries to ours and analyze the effects of environmental tax system for reference.
This article is divided into four main parts: First: theoretical basis of environmental taxation for sustainable development. Environmental tax does not arise out of thin air, but it has profound theoretical origin .With the continuous development of environmental tax theory, there are mainly in the following theories: environmental taxes to correct the negative externality theory, the double dividend tax effect of the environment, sustainable development theory, state intervention theory, which is to provide a theoretical basis for environmental taxes; Second: the situation and problems of environmental tax in China. China's environmental protection policy has been the reform and improvement are constantly being made with some success, but one problem is the very prominent .These problems enough to hinder the sustainable development of the ecological environment; Third: the experiences of promoting sustainable development of environmental tax abroad and the enlightenment. The in these developed and some developing countries is already quite mature and have achieved great results. China should actively learn from them and develop an environment tax policy suitable for China; Forth: the environmental tax system selection of promoting sustainable development. This part analyses the principle of developing environmental tax policy, tax design and the relevant supporting measures, striving to build a suitable environment for implementation of a good tax environment.
本文主体内容分为四大部分:第一:环境税收促进可持续发展的理论基础。环境税收并不是凭空产生的,而是有其深刻的理论渊源的,随着环境税收理论的不断发展,主要有以下理论:外部性理论、双重红利效应、可持续发展理论、国家干预理论,这些为环境税收的建立提供了理论依据;第二:我国环境税收的现状及存在问题。我国的环境保护政策只包括现行税制中一些和环境保护相关的一些税种和其他一些收费政策,一直以来也在不断的改革和完善之中,取得了一些成效,但是没有专门以环境保护为目的而设立的税种,所以环境保护的效果很不理想,其中的问题还是很突出的,这些问题足以阻碍生态环境的可持续发展;第三:国外促进可持续发展的环境税收实践经验及对我国的启示。发达国家与有些发展中国家的环境税收已经开征多年而且相当成熟,并取得了很大的成效。我国应该积极的对其进行借鉴,并制定适合我国国情的环境税收政策;第四:促进我国可持续发展的环境税收制度选择。这部分对环境税收政策的制定原则,税种的设计以及相关的配套措施加以分析,力争建设一个适合环境税收实施的一个良好环境。
With the progress of industrialization and economic development, ecological environment has become increasingly prominent, if effective measures can not be taken, it will be increasingly unable to meet requirements of sustainable development. All along, China's policy on environmental protection is continually being improved and achieved some success, but there are still many shortcomings and the result of policy implementation is very dissatisfied. In this paper, on the basis of understanding of the implementation of the environment tax ,we analyse the effectiveness of environmental taxes and problems combining theory and international experience and start a discussion environment tax system for promoting the sustainable development. The research method is mainly reflected in the following aspects: First, theory and practice are combined. Make a combination of the theory and practice of environmental tax with system innovation. Second, comparative analysis is the used. Compare the environmental tax system in other countries to ours and analyze the effects of environmental tax system for reference.
This article is divided into four main parts: First: theoretical basis of environmental taxation for sustainable development. Environmental tax does not arise out of thin air, but it has profound theoretical origin .With the continuous development of environmental tax theory, there are mainly in the following theories: environmental taxes to correct the negative externality theory, the double dividend tax effect of the environment, sustainable development theory, state intervention theory, which is to provide a theoretical basis for environmental taxes; Second: the situation and problems of environmental tax in China. China's environmental protection policy has been the reform and improvement are constantly being made with some success, but one problem is the very prominent .These problems enough to hinder the sustainable development of the ecological environment; Third: the experiences of promoting sustainable development of environmental tax abroad and the enlightenment. The in these developed and some developing countries is already quite mature and have achieved great results. China should actively learn from them and develop an environment tax policy suitable for China; Forth: the environmental tax system selection of promoting sustainable development. This part analyses the principle of developing environmental tax policy, tax design and the relevant supporting measures, striving to build a suitable environment for implementation of a good tax environment.
引文
①陈红枫,《浅谈公共财政框架下环境税收的税收中性设计》,2006
[1]陈少强.发达国家环境税考察及其启示[J].地方财政研究,2008(8):35-37
[2]窦义栗、于丽英.国外节能政策比较对中国的借鉴[J].节能与环保
[3]付惠姝、聂小焯.国外环境税收制度的功能研究[J].经济与法,2009(5): 45-47
[4]郭平、洪源.税收政策刺激我国消费需求有效增长的作用机理及对策研究才[ J].财政与税务,2010(3):48-50
[5]黄菁环境污染与工业结构:基于Divisia指数分解法的研究[J].生态环境与保护,2010(5):45-48
[6]贾康、王桂娟.以税制绿化和碳税开启新一轮中国环境税制改革[J].财政与税务,2010(1):39-41
[7]经济合作与发展组织.环境税的实施战略[M].北京:中国环境科学出版社, 1996:22-31
[8]刘东勋.转型发展经济中产业集群的起源与演化[M].北京:社会科学文献出版社,2009:35-37
[9]刘凤良、吕志华.经济增长框架下的最优环境税及其配套政策研究——基于中国数据的模拟运算[J].管理世界,2009(6):56-58
[10]刘嘉丽.环境税的分配效应解析[J].生态经济,2009(9):45-48
[11]刘世强.正确理解生态补偿必须明确几个问题[J].环境保护与循环经济
[12]梁云凤.绿色财税政策[M].北京:社会科学文献出版社,2010:106-112
[13]李静怡.环境税的短期与长期效应分析[J].山西财政税务专科学校学报
[14]李猛.财政分权与环境污染[J].经济评论,2009:43-45
[15]林颖.促进资源可持续利用的税收政策的国际经验和借鉴[J].经济社会体制比较,2009:34-36
[16]马林、曹阳等.东北经济区区域协作论[M].大连:东北财经大学出版社, 2009:56-58
[17]毛艳华、钱斌华.欧盟生态税与经济的定量化分析研究[J].铜业工程,2007 (2):56-60
[18]曲永义等.资源环境约束与区域技术创新[M].北京:人民出版社,2009:56-59
[19]童锦治、朱斌.欧洲无果环境税改革的经验研究与借鉴[J].财政研究,2009 :47-49
[20]王宪国、徐秀英.我国实施环境税的现状与措施[J].中国环境管理,2009: 34-36
[21]王哲林,可持续发展条件下我国环境税的有关问题研究[D].博士学位论文,厦门大学, 2007
[22]项俊波.结构经济学[M].北京:中国人民大学出版社,2009:73-77
[23]杨志、张洪国.气候变化与低碳经济、绿色经济、循环经济之辨析[J].环境与生态保护,2010(5):45-47
[24]张健.区域产业结构变动对生态环境影响评价及调控研究[J].江西农业学报, 2008(20):23-25
[25]张琳.环境污染问题的经济学分析[J].财税与公共管理,2008(5):45-47
[26]张新.我国节能减排税收政策的改革策略与实施途径[J].财政与税务,2010 (2):34-36
[27]赵彤、丁萍.区域产业结构转变对生态环境影响的实证分析——以江苏省为例,工业技术经济[J].2008(12):41-43
[28]曾凡银.环境经济政策创新问题研究[J].经济研究参与(京)2010(51):27-32
[29]朱坦,刘倩.推进中国环境税改革—国际环境税实践经验的借鉴与启示[J].经济政策,2007:45-47
[30]中国注册会计师协会.税法[M].北京:经济科学出版社,2010:191-197
[1]陈少强.发达国家环境税考察及其启示[J].地方财政研究,2008(8):35-37
[2]窦义栗、于丽英.国外节能政策比较对中国的借鉴[J].节能与环保
[3]付惠姝、聂小焯.国外环境税收制度的功能研究[J].经济与法,2009(5): 45-47
[4]郭平、洪源.税收政策刺激我国消费需求有效增长的作用机理及对策研究才[ J].财政与税务,2010(3):48-50
[5]黄菁环境污染与工业结构:基于Divisia指数分解法的研究[J].生态环境与保护,2010(5):45-48
[6]贾康、王桂娟.以税制绿化和碳税开启新一轮中国环境税制改革[J].财政与税务,2010(1):39-41
[7]经济合作与发展组织.环境税的实施战略[M].北京:中国环境科学出版社, 1996:22-31
[8]刘东勋.转型发展经济中产业集群的起源与演化[M].北京:社会科学文献出版社,2009:35-37
[9]刘凤良、吕志华.经济增长框架下的最优环境税及其配套政策研究——基于中国数据的模拟运算[J].管理世界,2009(6):56-58
[10]刘嘉丽.环境税的分配效应解析[J].生态经济,2009(9):45-48
[11]刘世强.正确理解生态补偿必须明确几个问题[J].环境保护与循环经济
[12]梁云凤.绿色财税政策[M].北京:社会科学文献出版社,2010:106-112
[13]李静怡.环境税的短期与长期效应分析[J].山西财政税务专科学校学报
[14]李猛.财政分权与环境污染[J].经济评论,2009:43-45
[15]林颖.促进资源可持续利用的税收政策的国际经验和借鉴[J].经济社会体制比较,2009:34-36
[16]马林、曹阳等.东北经济区区域协作论[M].大连:东北财经大学出版社, 2009:56-58
[17]毛艳华、钱斌华.欧盟生态税与经济的定量化分析研究[J].铜业工程,2007 (2):56-60
[18]曲永义等.资源环境约束与区域技术创新[M].北京:人民出版社,2009:56-59
[19]童锦治、朱斌.欧洲无果环境税改革的经验研究与借鉴[J].财政研究,2009 :47-49
[20]王宪国、徐秀英.我国实施环境税的现状与措施[J].中国环境管理,2009: 34-36
[21]王哲林,可持续发展条件下我国环境税的有关问题研究[D].博士学位论文,厦门大学, 2007
[22]项俊波.结构经济学[M].北京:中国人民大学出版社,2009:73-77
[23]杨志、张洪国.气候变化与低碳经济、绿色经济、循环经济之辨析[J].环境与生态保护,2010(5):45-47
[24]张健.区域产业结构变动对生态环境影响评价及调控研究[J].江西农业学报, 2008(20):23-25
[25]张琳.环境污染问题的经济学分析[J].财税与公共管理,2008(5):45-47
[26]张新.我国节能减排税收政策的改革策略与实施途径[J].财政与税务,2010 (2):34-36
[27]赵彤、丁萍.区域产业结构转变对生态环境影响的实证分析——以江苏省为例,工业技术经济[J].2008(12):41-43
[28]曾凡银.环境经济政策创新问题研究[J].经济研究参与(京)2010(51):27-32
[29]朱坦,刘倩.推进中国环境税改革—国际环境税实践经验的借鉴与启示[J].经济政策,2007:45-47
[30]中国注册会计师协会.税法[M].北京:经济科学出版社,2010:191-197