摘要随着工业化进程的加快和社会经济的高速发展，环境污染、生态破坏等问题越来越严重，环境保护问题也已经受到世界各国政府的高度重视，基于此，西方发达国家陆续制定和调整了以可持续发展为主的税收政策，利用税收手段来对生态破坏、环境污染等负面的外部性问题进行直接有效地调控，相继建立了以生态税制为核心的绿色税收新体系并收到了良好的效果。

我国自改革开放以来，经济迅速发展，但同时也产生了严重的环境污染，生态环境遭到严重点破坏，这反过来又制约了我国经济的发展。

为了有效地治理和防止我国的环境污染，我们采取了法律、经济、行政等多种手段和措施。

税收作为国家实现宏观调控的重要工具，在环保方面也发挥了它应有的作用。

但是我国目前还没有形成有效的“绿色税收”调控体系。

因此，尽快建立起适合我国实际的绿色税收制度是改善我国目前环境状况、合理利用有限资源的重要途径，是十分必要的。

本文对有关绿色税收的理论和实践问题进行了综合研究，并在绿色税收应用国际经验分析借鉴和我国绿色税费政策分析的基础上，提出了完善我国绿色税收体系的原则和设想以及相关的一些配套措施。

全文共分五个部分：第一部分导论，介绍本文选题的背景、意义和国内外研究现状；第二部分介绍关于环境税收基础性问题，包括环境税收内涵和理论基础；第三部分介绍我国环境税费制度现状以及存在的问题，同时对我国环境税收制度进行结构分析，并在此基础上对其影响因素进行分析；第四部分介绍了当前国外在环境税方面的实践经验，并对其特点进行总结；第五部分是对我国环境税收体系的构建，这主要包括我国环境税收设计的前提、对环境税收要素的设计、环境污染体税系的构建、环境资源税体系的构建和其它相关措施的完善。

本文的特点在于：以详细总结前人研究成果为基础，同时结合我国环境税收的影响因素与国外环境税收实践经验特点，提出构建以环境污染税体系和环境资源税体系为主体的环境税收体系，提出具有建设性的意见。

关键词：环境税收；资源税；排污收费AbstractWith the rapid development of industrialization and social economy, the problems of environmental pollution and ecological damage are getting more and more serious. Governments all over the world have paid great attention to the problem of environment protection. According to this, Western countries have established and adjusted to sustainable development as the main revenue policy. Revenue means are used to control negative external problems such as ecological damage, environmental pollution and so on. Then they established a core of the ecological system of the new tax system and received good reaction.Since reform and open policy, serious environmental pollution has occurred with the rapid economical development, which restricts the development of our economy reversely. To solve these problems, we have adopted many kinds of methods of law, economy and administration. Revenue has also played an important role in the environmental protection as a macroeconomic regulation and control tool. But we don't have a systematic and effective "green taxation" at present. So it is necessary to set up a green system suitable to the conditions of our country in order to improve the present environment condition and utilize the limited resources reasonably.This thesis makes a comprehensive study on the relevant theories and practice of green taxation. Based on analyzing the practical experience of green taxation in some western developed countries and the present green taxation and fee in our country, this thesis put forward the principles and concrete measures to perfect our green taxation system. This thesis consists of five parts. the first part illustrates the background and meaning of choosing the subject, the present research circs in and out of country; The second part illustrates the basic part of the environmental revenue, it is consist of the connotation and basic in theory; The third part illustrates the present situation and problem of our environmental revenue and fee, then make an analysis of the structure to summarize the effective factor; The fourth part illustrates the international practice and experience of green taxation, and summarizes the character of it; The forth part is the construction of environmental system. It main includes of the precondition of the environmental system, the design of the system essential, the construction of the environment pollution system, the construction of the environment resource system and other methods.The character of this paper is: designing a tax system which mainly includes environmental pollution system and environmental resource system, on the basic of our environment revenue effective factor and practical experience in western countries, especially former research.Key words: environmental revenue; resource tax; pollution fee目录1绪论----------------------------------------------------------51.1选题的背景与研究意义--------------------------------------51.1.1选题的背景-----------------------------------------51.1.2选题的意义------------------------------------------61.2国内外研究现状-------------------------------------------71.2.1国外研究现状---------------------------------------71.2.2国内研究现状---------------------------------------81.3征收环境税的重要意义-------------------------------------91.3.1是我国经济可持续发展的需要-------------------------91.3.2开征环境税的影响-----------------------------------91.3.3开征环境税体现了透明、公开、公平原则---------------91.3.4开征环境税是适应国际发展趋势的需要-----------------101.3.5环境税的开征可以大大增强人们的环境保护意识----------10 2环境税收的基础问题------------------------------------------112.1环境税收的内涵-------------------------------------------112.2我国环境税收研究的理论基础--------------------------------112.2.1外部性理-------------------------------------------11 3我国环境税费制度现状及问题-----------------------------------123.1我国与环境相关的税收制度现状及问题-----------------------123.1.1资源税---------------------------------------------123.1.2消费税---------------------------------------------133.1.3增值税---------------------------------------------143.1.4车船税和车辆购置税---------------------------------153.2我国环境税收的影响因素分析------------------------------153.2.1与我国经济增长方式有关的关系-----------------------153.2.2与我国的经济体制的关系-----------------------------163.2.3与各经济主体对绿色税收的态度的关系-----------------173.2.4与信息支持能力及监管能力的关系---------------------17 4国际经验对我国的启示-----------------------------------------174.1要充分认识到环境税在解决环境问题中所起到的重要作用------174.2利用环境税的调节功能补充我国经济可持续发展战略政策------184.3环境税要与其它手段配合使用------------------------------184.4开征环境税要从我国国情出发------------------------------184.5国外环境税收的特点--------------------------------------184.5.1完善的市场经济体制是环境税收发挥作用的基础--------184.5.2根据各自的国情选择不同的改革模式------------------194.5.3以资源税（或能源税）为主体，税种多样化，征收范围广--194.5.4推行税收中性政策-----------------------------------194.5.5重视对原有税种进行全方位的“绿化”------------------204.5.6重视差别税率和税收减免的调节作用-------------------204.5.7绿色税收手段应与其它经济手段相互配合---------------204.5.8加强立法宣传，强化税收征管--------------------------20 5我国环境税收体系的构建---------------------------------------215.1构建我国环境税收体系的前提-------------------------------215.1.1我国环境税收的目标---------------------------------215.1.2我国环境税收构建应坚持的原则-----------------------215.2环境税收体系要素的设计----------------------------------225.2.1纳税人和课税对象-----------------------------------225.2.2税基-----------------------------------------------235.2.3税率-----------------------------------------------235.3其它环境相关税制及措施的完善----------------------------235.3.1消费税改革-----------------------------------------235.3.2增值税改革-----------------------------------------245.3.3所得税改革-----------------------------------------245.3.4城市维护建设税改革---------------------------------255.3.5税收优惠政策的完善---------------------------------255.3.6税收征管环节的完善---------------------------------26 致谢-------------------------------------------------------------27 参考文献---------------------------------------------------------271绪论1．1 选题的背景与研究意义1．1．1 选题的背景随着人类社会的不断发展，在创造丰富的物质财富的同时，也带来了一系列的环境与资源问题。