河北大学硕士学位论文完善我国绿色税收体系问题研究姓名：李克桥申请学位级别：硕士专业：会计学指导教师：赵立三20100501摘 要 I摘 要 资源匮乏、环境污染、气候变暖已经成为世界各国共同关注的问题。为了救治人类共同的家园，从 1997 年的京都议定书到 2009 年的哥本哈根协议 ，在节能减排、保护环境、抑制气候变暖等方面，世界各国都在积极采取应对措施，其中，建立绿色税收体系成为各国环保战略的重要内容。 在我国，随着经济的迅猛发展，资源供给日趋紧张。尤其进入 21 世纪以来，我国已经成为继美国之后的第二大资源消耗国。在 GDP 高速增长的同时，我国环境污染日益严重，成为制约我国经济发展的重要因素。为了避免重蹈发达国家“先污染、后治理”的覆辙，我国政府也注意到了加强环境保护的重要性，从 1997 年中国共产党第十五次代表大会上， 江泽民同志提出我国要坚持 “可持续发展战略” ， 到 2010 年 3 月召开的 “”上，把“环保理念、低碳经济”作为热门议题，不难看出我国政府和人民对环境治理的关心、信心和决心。作为经济杠杆的税收，在环境保护中如何发挥其重要的作用，意义巨大。 本文正是在上述背景下，针对我国目前绿色税收体系的现状和存在的问题，借鉴国外绿色税收体系构建的经验， 基于庇古理论关于 “政府利用宏观税收调节环境污染行为”的环境税收思想，研究我国绿色税收与环境保护、经济发展的关系，分析造成我国目前绿色税收体系现状的成因，提出了完善我国绿色税收体系的具体建议。 首先，本文对绿色税收体系的相关概念进行了界定，提出了绿色税收体系构建的基本理论依据，从理论上探讨了我国完善绿色税收体系的必要性。 其次，本文系统的分析了我国绿色税收体系的现状，指出了存在的问题及其成因。从我国目前的税制体系中看出，尽管我国税收体系中已经具有了一定的绿色环保成分，但仍存在着下面的诸多问题： （1）税费并存不利于建立绿色环保激励约束机制； （2）含有绿色成分的税种对环境保护的调节力度不够； （3）相关的税收优惠政策缺乏绿色环保理念； （4）缺少专门的绿色环保税种。这些问题的成因是： （1）粗放型经济增长模式忽视了对资源环境的保护； （2）经济体制的不完善抑制了绿色税制的建立与变革； （3）地方政府的行为模式导致环保功能的弱化； （4）各经济主体对绿色税收采取漠视甚至抵制态度； （5）普通人群对环境保护的观念仍存在一定偏差； （6）我国现行的税收立法宗旨摘 要 II上难以体现绿色观念。 再次，本文阐述了在绿色税收体系的构建与完善方面，发达资本主义国家的先进经验能够给予我们重要的借鉴。从荷兰、瑞典、美国、日本等国的实践中，我们可以得到下列启示： （1）各国建立绿色税收体系要因地制宜； （2）绿色税收体系的构建需要循序渐进； （3）绿色税收体系的构建应坚持与其他措施相配合； （4）坚持税收中性原则，科学建立绿色税收体系； （5）绿色税收的资金应坚持专款专用； （6）要建立环保联动机制，提高全民的参与意识。 最后，根据我国绿色税收体系的现状，结合国外的先进经验，提出了我国绿色税收体系的基本框架。本文认为，我国绿色税收体系的完善，应坚持公平原则、效率原则、实事求是原则以及连续稳定原则，构建分步骤、分层次、遵循循环经济发展模式的绿色税收体系。 本文创新之处体现在以下三个方面：（1） 本文在阐述绿色税收体系基本理论的同时，针对我国该体系的现状做了深刻分析，提出了完善我国绿色税收体系的原则、模式和具体构想，具有实践性和可操作性； （2）本人在借鉴国外绿色税收体系时，不是生搬硬套，而是紧密联系我国的实际情况，提出了国外值得借鉴的内容要与我国具体国情相结合，形成具有我国特色的可持续发展的绿色税收体系； （3）本文对增值税、企业所得税、个人所得税、资源税等涉及绿色环保税种的改革提出了独到的见解。 关键词 资源 环境 绿色税收 Abstract IIIAbstract Lack of resources, environmental pollution, global warming has become a common concern around the world. In order to save the common home of mankind， from 1997 the “Kyoto Protocol“ to 2009s “Copenhagen Protocol“， in the energy-saving emission reduction, environmental protection, curb global warming, etc., all countries in the world are taking active measures. The establishment of the green tax system has become an important national environmental protection strategy. With rapid economic development, chinas resources become increasingly tense and, in particular, into the 21st century, China has become the second largest consumption of resources after the United States. Along with high GDP growth, Chinas environmental pollution has become a major constraining factor in Chinas economic development. In order to avoid repeating the developed countries “pollution first, treatment later“ cycle, our government has taken note of the importance of strengthening environmental protection, from 1997 Fifteenth Congress of the Communist Party of China, Comrade Jiang Zemins Proposal of “sustainable Development Strategy “to the March 2010 meeting of the“ two sessions “, the“ green concept, low-carbon economy “as a hot topic, it is easy to see the concern ,confidence and determination of our government and people to environmental governance. As an economic lever, how to play the important role of tax in environmental protection is very importance. Summary ,against the current status and problems of Chinas green tax system, learning from overseas experiences and lessons of green taxes, based on Pigouvian theories about the “government of taxation in regulating the use of macro-environmental behavior“ of the environmental taxation of thought, Studing of Chinas green taxes and environmental protection, economic development, relations, analyzing Chinas current status of the green tax system causes ,the paper improves that China should put forward specific recommendations for the green tax system. First of all, this article describes the status of Chinas green tax system and proposes to build and improve the green tax system and points out the problems and their causes. From our current tax system be seen, Although our tax system already has a certain green elements, but there are still many problems: (1) The coexistence of taxes and fees is not conducive to Abstract IVthe establishment of green incentive and restraint mechanisms; (2) Green tax for environmental protection strength is not enough regulation; (3) The lack of tax incentives related to green ideas; (4) The lack of a dedicated green taxes. The causes of these problems are: (1) The extensive economic growth model ignored the right resources and environment protection; (2) Imperfections in the economic system inhibit the establishment and transformation of green tax; (3) Behavior patterns of local governments led to eco-friendly Weakening; (4) The economic entities of green taxes have adopted an indifferent attitude and even resistance; (5) There is still bias about general population, the concept of environmental protection,; (6) The purpose of our current tax legislation is difficult to reflect the green concept. Secondly, in the building aspects of the green tax system, the advanced experience of the developed capitalist countries can