Taxation System Of Environmental Protection In China

改革开放30余年来，我国保持了全球最快的经济增长速度，截至2010年，我国人均GDP超过4000美元，达到4382美元，真正进入了国际公认的“中等收入”发展阶段，但这种增长是以自然资源的大量投入为前提的，是建立在能源消耗较高、环境污染较重基础之上的低效率的粗放型的经济增长。因此，我国有必要借鉴发达国家的环境税实践经验来尽快建立符合我国国情和特点的环境税收体系。基于我国现行环境政策措施存在的问题和税制的现状，本文系统地探讨了环境税对于环境问题的作用机理，比较环境税与其他环境政策手段之间的优劣得失，对我国开征环境税的必要性及可行性做了论证与阐述。在此基础上，借鉴发达国家(主要是OECD成员国国家)...Being a developing country, since the reform and opening up, rapid economic development, also produced serious environmental problems. as of 2010, China's per capita GDP is more than $4000, to $4382, into a real international recognized" medium income" stage of development, but this kind of growth is to the natural resources of a large number of investment as the premise, is built in the higher en...学位：经济学硕士院系专业：经济学院财政系_财政学(含税收学)学号：X200933000