【作者】 刘畅；

【导师】 柯坚；

【作者基本信息】 武汉大学 ， 环境与资源保护法学， 2017， 硕士

【摘要】 伴随着我国经济高速发展的同时,环境问题日益成为制约经济社会可持续发展的重要因素。在众多应对环境问题的措施里,环境税收作为一种环境经济手段,能有效弥补环境行政手段成本高、缺乏灵活性等缺点,相比传统的环境行政管理手段更具有经济刺激性和诱导性。在“生态文明”、“绿色发展”的理念指导和国家费改税的背景下,《环境保护税法》于2016年12月通过。作为我国首部专门以环境保护为目的的税法,该法对推动我国环境税制度的建立,以及其他环境税立法有着重要的作用。本文以《环境保护税法》的发展历程和争议焦点为分析背景引入,在分析我国环境税收立法现状的基础上,对我国环境税法进行体系化研究,以促进我国环境税制度的完善和发展。主要内容如下:第一部分是环境税法体系的概述。包括环境税的名称和环境税的内涵,本文从广义上界定环境税。然后分析环境税立法体系和环境税法律体系的概念,确定本文从这两个方面对环境税法进行体系化研究。第二部分主要分析我国环境税立法现状。分别对环境污染税、资源税以及其他现行税法中的环境相关税收进行分析,并通过图表整理出我国现行的环境税收法律概况。通过对我国环境税立法现状的分析,发现我国环境税法存在着法律效力等级低、征税范围窄、有关环境税收立法缺失等问题。第三部分主要探讨我国环境税法体系化的基本思路。首先,确立环境税法体系的基本原则,包括环境保护和经济发展相协调原则、税收公平原则、损害担责原则和整体推进与逐步协调原则。然后,通过分析比较,本文选择独立分设式与改革融入式相结合的方案构建我国环境税法体系。第四部分是我国环境税法体系化的基本构想;包括:第一层次是环境税基本规定;第二层次是环境税单行法,考虑到我国的环境税立法现状和有关环境税的特殊性质,确定我国环境税单行法包括环境污染税法、资源税法和二氧化碳税法;第三层次是其他税法中的环境相关税。第五部分是对我国环境税法体系化的具体建议,包括:落实环境税基本规定立法,进一步完善《环境保护税法》,推进资源税改革,逐步开征二氧化碳税法,完善现行税法中的环境税规定,规范地方立法权限,完善配套实施制度等。结语部分再次强调了环境税的重要性,提出了环境税法体系化研究需要注意的几点问题。更多还原

【Abstract】 Along with the rapid development of China’s economy,environmental issues increasingly become an important factor restricting the sustainable development of economic and social.Among of the measures to deal with environmental problems,environmental tax,which compared with the traditional environmental management means is more economic irritability and inducement,can effectively make up for environmental costs,high efficiency,lack of flexibility and other shortcomings.Under the guidance of the concept of ecological civilization and green development,and under the background of national tax reform,the Environmental Protection Tax Law was passed in December 2016.Environmental Protection Tax Law as China’s first dedicated to the purpose of environmental protection tax law,will promote the establishment of China’s environmental tax system.Based on the analysis of the present situation of China’s environmental tax legislation,this paper constructs the environmental tax law system of our country in order to promote the perfection and development of China’s environmental tax system.The main contents are as follows:The first part mainly discusses the basic theory of environmental tax law system,including the environmental tax name,and the broad and narrow sense of the connotation of environmental taxes.And ultimately define the environmental taxes from the broad sense.On the basis of the analysis of the environmental tax legislation system and environmental tax legal system,this article discusses the environmental tax law system research from the two aspects.The second part’ mainly analyzes the current situation of environmental tax legislation in China,including the environmental pollution tax,resource tax and environmental related tax in the other tax laws.There is a chart to make the situation more clearly to understand.Through the analysis of the current situation of China’s environmental tax legislation,it is found that there are some problems such as low legal effect level,narrow taxation scope and lack of environmental taxation legislation in China’s environmental tax legislation.The third part mainly discusses the basic idea of constructing our country’s environmental tax law system.First of all,establish the the basic principles of environmental tax law system,including environmental protection and economic development of the principle of coordination,the principle of tax fairness,the principle of liability for damage,and the overall principle of gradual and progressive coordination.Secondly,through the analysis and comparison,this article chooses the program of Independent and Reformed Integration to build China’s environmental tax law system.The fourth part is the basic idea of China’s environmental tax system.First level is the basic provisions of environmental taxes.The second level is the environmental tax single law,including environmental pollution tax law,resource tax law and carbon tax law.The third level is the other tax law in the environmental tax.The fifth part is the concrete suggestion of the construction of our country’s environmental tax law system,including the implementation of the basic provisions of the environmental tax legislation,to further improve the Environmental Protection Tax Law,to promote resource tax reform,the gradual introduction of carbon dioxide tax law,improve the existing tax law environmental tax regulations,Standardize local legislative authority,and improve the supporting implementation system.The conclusion part emphasizes the importance of environmental tax,and puts forward some problems that need to be paid attention to constructing environmental tax law system.更多还原