低碳经济发展的环境税研究-公共管理学专业论文.docxVIP

上海交通 上海交通大学 MPA 学位论文 低碳经济发展的环境税研究 II II 的研究学习：外部性理论、公共物品理论以及双重红利理论，探讨税 收政策的作用机理。本章通过把环境税与其他环境政策作了比较分析， 总结税收调控的特点和效应，包括效率和公平两方面，并对环境税的 “双重红利”效应展开分析。 第三章论述我国当前二氧化碳排放的现状以及对经济可持续发展 的危害。 第四章对我国有关低碳经济的现行税制现状加以分析，提出其环 保效应和缺陷。 第五章介绍了环境税在 OECD 国家的实践运用与效果。本章介绍了 OECD 国家实施的环境税的具体类别，进而概括其制度特点，最后客观 地论述了其环境税制的成效，主要体现在环境收益及社会效益两个方 面。 第六章对我国环境税改革提出设想。本章提出文章论点：我国环 境税的改革应当适应经济转型。当前新一轮的税制改革为我国改革适 应低碳经济发展的税收体系提供了机遇，如 2008 年企业所得税两税合 并、2009 年起增值税进行全面转型、2012 年上海率先试点营业税改征 增值税以及车船税税率的新调整。我们要抓住这个机遇，在维持现行 税制的基础上，适度地对一些税种进行调整。并在不远的时期内，适 时开征独立的环境税。 第七章结论。对我国环境税改革的步骤总结。 关键词：税收政策，低碳经济，能源税，环境税，碳税 III III T h e r e s e a r c h o n e n v i r o n me n t al t a x fo r t h e d e v e l o p me n t o f l o w c a r b o n e c o n o my ABSTRACT “Low carbon economy” is put forward as the background of challenges to human societys survival and development caused by global warming. With the rapid population expansion, the economy explosion and energy use, environmental problems is becoming increasingly serious. In 1992, China joined the “United Nations Framework Convention on climate change”, which was passed during the UN Conference on environment and development. Together with the other 192 countries in the world, China is devoted to cope with global climate warming which has caused great damages to human economy and society. In recent years, China has achieved rapid development of social economy. But still the energy consumption and the environment pollution can not be neglected. As one of the top greenhouse gas emission country, China will face increasing pressure from the international society. Under this background, this article, from the perspective of public administration, compares and analyzes the environmental tax system and other environmental policies. The paper PAGE PAGE VI proves environmental tax effect in three aspects as efficiency, fairness and double dividend effects. Then we put forward the conclusion that the research on environmental tax system in our country has a significant influen