【作者】 刘莉；

【导师】 王跃先；

【作者基本信息】 东北林业大学 ， 环境与资源保护学， 2003， 硕士

【摘要】 本论文的研究对象是环境税收制度。当今世界已经进入“环保时代”，寻求一种在政府有效干预下依靠市场机制解决环境问题的手段成为人们的共识。本论文从环境经济学角度论述了环境问题产生的根源，探讨利用经济法律手段保护环境资源、促进可持续发展的合理性。环境税制改革是西方国家的普遍趋势，并取得了显著成绩；我国的排污收费制度在20多年的发展过程中在环保领域发挥了重要作用，本论文在借鉴西方国家先进经验和剖析我国实际国情的基础上论证了在我国进行“费改税”的必要性和可行性。我国并不存在纯粹法律意义上的环境税，因此论文进行了在我国征收环境税的立法思考，构建了我国环境税收制度的基本框架，提出了根据可持续发展的要求完善现行税收体系的建议。更多还原

【Abstract】 The dissertation focuses on the environmental taxation system. Now the world has already been in "the era of environmental protection" . More and more people hope to look for one way of depending on the market and being interfered by the government to resolve the environmental problems. The thesis discusses the sources of environmental problems from the aspects of environment economics, and probes into the rationality of the environmental economic legal system. The system can protect the environment and resources, promoting sustainable development. Introducing the environmental taxation system is the widespread trend in the western nations. In the protection of environment and resources field, the system of the charges on pollution draining has played a very important role for more than 20 years. The paper, with reference to the international experiences and combining them with the practice in China, researches the necessity and possibility of changing the current pollution fee system to a standard tax. Some pieces of legislation suggestion are brought forward; the basic frame of the environmental taxation system is presented. Finally the article points out the suggestion of protecting the existing taxation system, according to the requirement of sustainable development.更多还原