关于对我国建立绿色税收体系的研究毕业论文.doc

关于对我国建立绿色税收体系的研究 摘要： 我国目前有关环境保护的税收政策散见于各个税种之中,但环境并没有因为环保税收政策的存在而有所改善,相反,税收的绿化程度近年来正逐渐退化。在经济高速增长的同时,大规模的重工业化和不合理的经济增长方式带来了资源过度消耗和环境污染问题。毋庸置疑,税制结构不合理以及缺乏独立的环保税是导致税收未能有效发挥环保作用的重要原因之一。因此,在当前结构性减税的背景下,调整现行税制中不利于环境保护的税种,逐步开征独立的环保税,是建立和完善绿色环保税收体系的有效途径。环境作为人类社会的一种稀缺资源，具有独特的经济和社会价值。面对世界各国生态环境不断恶化的严峻形势，加强生态环境保护和资源的合理开发己是迫在眉睫，而建立绿色税收体系是改善生态环境质量、保护资源、促进可持续发展的重要经济手段。本文在遵循国内外绿色税收的基本理论的基础上，提出了构建我国一整套较完整的绿色税收制度的立法思想。hinas current environmental protection tax policy can be seen in various categories, but the environment and not because of the presence of environmental taxation policy and improve, in contrast, tax \ quot \ quot; greening; rate in recent years is gradually degraded.While economic high speed grows, large-scale heavy industrialization and the unreasonable economic growth has brought the excessive consumption of resources and environmental pollution problems.Without a doubt, unreasonable tax system structure and the lack of independent environmental tax is a tax failed to effectively play the lead role in environmental protection is one of the important reasons.Therefore, in the current context of structural tax reduction, adjustment in current tax system is not conducive to environmental protection tax, gradually collect independent environmental tax, establishing and perfecting the green tax system the effective way.Environment as a rare resource in human society, has a unique economic and social value.The face of the world the continuous deterioration of the ecological environment of the grim situation, strengthen zoology environmental protection and rational exploitation of resources is imminent, and the establishment of green tax system is improving the quality of ecological environment, the protection of resources, to promote the sustainable development of important economic means.In this paper according to domestic and foreign green tax on the basis of the basic theory, put forward compose to build our country a more complete set of green tax system legislation th