绿色税费的理论分析与国际比较-财政学专业毕业论文.docxVIP

内容提要第六部分：借鉴国际经验构建我国的绿色税费，包括开征环境税的初步设 内容提要 第六部分：借鉴国际经验构建我国的绿色税费，包括开征环境税的初步设 想，调整现行环境税收政策及合理使用环境税收收入。 关键词：环境 绿色税费环境税费排污权交易 ABSTRACTThe ABSTRACT The appearance of green taxation is for tackling the problem of pollution．The main causc for environmenUd proMems is pollution that is incurred by the polluting production and consumption that is in close relation、Ⅳim market mechanism and environmental policies．Departure from the environmental problems，I elaborate the theory base of the methods for mcHing pollution proMems，comparing the tax policies of industrialized counties，at last，evaluating the current tax policies of China and putting forward some suggestions for dealing诹m Chinese environmental problems． This paper is made up of six parts． First，briefly introduces the environmental problems and environmental economics． Second，expounds the the,odes of externality and public goods，which are the two underpinnings of environmental economics Third．defines the scope of green taxes and fees．In thiS context,green taxes includes both the taxes that protect environment and resources(environmental taxes in nalTOW sense)and other methods that do not aim at protecting environment but playing their roles in protecting environment(environmental taxes in broad sense)． Because of the role of government’s control and management in the tradable permit market,the defining of emission right and the establishment of its market can be regarded as public goods provided by government．Then,the revenue which government gathers when it sells emission right t to economic agents Can be looked as tax orfee． The fourth part analyzes the foundations of given taxes and fees，that is， Pigovian taxes approach and Coase theorem approach，compares these two approaches and makes choice at last． The fifth part compares and construes the green taxes and fees in OECD countries，including the introduction of the green taxes and fees in these countries， the the contents and efficiency of the gre．地n taxes reform in th