环境税制

完善环境税制对西部生态环境的作用分析

An analysis on functions of perfection of environmental taxation in western ecological environment

本论文研究的是中国环境税制的完善。

The dissertation studies on the improvement of environmental taxation system in China .

OECD国家环境税制的国际比较

The Comparision of the Environmental Tax System of OECD Countries

认真分析OECD国家环境税制改革的经验、教训，对世界各国实施可持续发展战略颇有裨益。

Analysing the experience and the lesson on the environmental tax system reform of OECD countries benefits the implement of the sustainable development strategy for the countries all over the world conscientiously .

在各国的环境税制改革发展中有许多成功的经验值得我国参考和借鉴。

There are many successful experience is worth our reference and .

对我国环境税制及其配套政策设计的思考

Thoughts on China 's Environment Tax System and Corresponding Policy Design

从环境税制国际实践看我国污染税制度建设

Review on the Construction of Pollution Tax System based on the International Practice of Environment Tax System

本文第二部分分析了环境税制的理论基础，包括经济学原理和法学原理。

The second part of the theme analyses the basic principles of the environmental tax system , includes the principles on economics and law .

最后，结合西方国家环境税制发展概况及环境税的价值功能，总结出我国建立和完善环境税的法治保障需要借鉴的成功经验。

Finally , we can conclude those successful experience that we should use for reference to build and improve legal countermeasures of environmental tax in our country .

第四部分对中国的环保税收政策的现状进行分析，提出了重构我国环境税制的必要性和可行性。

To analyze the current situation of our country in environmental protection taxation policies . It also proves the necessity and feasibility of reconstructing taxation policies in China .

本文试图在总结和分析国外实施环境税制改革的经验基础之上，提出完善我国环境税制的基本设想。

This paper attempts to bring forward some basic plans to improve Chinese environmental taxation system on the basis of summarizing and analyzing the foreign experiences of environmental taxation system reform .

在深入研究我国现行环境税制体系的立法基础上，有针对性地提出了目前存在的立法缺陷。为构建我国的环境税制体系提供参考。

In lawmaking foundation that goes deep into studying the current environment tax system in our country , this paper puts forward currently existent blemish in lawmaking so as to consult for setting up the environment tax system in our country .

其次在概括总结美国、荷兰、法国等为代表的西方发达国家环境税制总体状况及模式的基础上，提出了对我国可借鉴的经验。

Secondly the paper , based on the summarization of overall situation and mode of environmental taxation systems of western developed countries represented by the United States , Netherlands and France , suggests some experiences that our country can borrow and learn .

第二部分根据相关资料，以美国、荷兰、瑞典、日本、法国为例，阐述了环境税制的国际实践经验，分析了他们的成功经验及其对我国的借鉴意义。

The second part , explain the international practical experience of environmental taxation , and analysis of their successful experiences as referential significance for China based on the relevant information from United States , Netherlands , Sweden , Japan , France as examples .

我国税收环境对税制改革的制约及优化

Restriction and optimization of tax system reform in Chinese taxation environment

我国电子商务环境下税制改革的基本思路

Discussion on Reforming the Tax System of Our Country in E-Commerce

环境税税制设计的探讨

Approach on the Taxation Design of Environmental Tax

我国设立环境保护税制的思考

Considerations on Establishment of Environmental-protection Taxes in China

一国或一地区税收成本的高低，与其经济发展水平、税收法制环境、税制税政环境密切相关。

The tax cost in one country or area is closely related to its economic level , taxation environment in terms of legislation .

影响征税成本的因素主要有：税收环境、税制的复杂性和征管模式、税务机构设置与分布、政府部门的征税成本意识、税务服务。

The main factors which influence the tax cost are : tax environment , complexity of the tax system and the model of tax collection and management , the design and distribution of tax agency , the consciousness of the tax cost from the government and tax service .

人文环境是制约税制优化和税制改革方向与进程的重要现实因素之一，因此进一步进行税制改革，就应该为其营造适宜的税收人文环境，培育起现代税收制度中有效运作的社会心理文化。

To further reform the taxation system we should mould an agreeable humanity environment , cultivate the socio-psychological culture that facilitates the effective workings of the modern taxation system .

而导入绿色租税制度的收革，其意义在于将环境考量整合于税制体系的设计中。

Closing leather to import green tax system , its significance lies in the integration of environmental consideration in the design of the tax system .

流转税制改革不仅复杂，而且涉及面广，合理的方案和政策、各方面的努力和配合、良好的时机和环境，对于流转税制改革取得预期成效至关重要。

Not only complicated to the circulate tax system reform , but also involve a wide range , rational scheme and policy , efforts and cooperation of various fields , good opportunity and environment , it should make anticipant effect for circulate tax system reform .

本章首先提出研究问题，并阐述了增值税转型面临的国内经济环境、国外经济环境以及税制结构的不合理等各方面压力。

Firstly , this part indicates the research questions , and describes the transformation of value-added tax facing various pressures from the domestic and foreign economic environment , and the unreasonable tax structure .

文章在分析引入环境税的必要性的同时，还总结了环境税制改革的意义，特别提到了它对环境法所追求的公平价值的促进意义。

At the same time of analyzing the necessity of introducing environmental taxation , the essay makes a summary on the importance of environmental tax reform , particularly mentioned the importance of promoting the justice value of environmental law .

通过对上述三点缺陷的分析，得出了环境税在我国只是在部分与环境有关的税制中有零星体现，并没有成为一项完善的法律制度在环境保护中发挥作用的结论。

Through the analysis of these three defects , we know in China environmental taxes is only in the part of the tax system relating to the environment but it is not a perfect legal system to play a role in environmental protection .

我国理论界对环境税的研究主要包括两个方面，一是对国外环境税制的介绍，二是对我国税改费问题的研究。

The study of our theoretical circles to environmental taxes consists of two aspects , one is the introduction of foreign environmental taxation , and the other is the study of our tax reform fee .

进而从我国环境问题的现状和保护环境的税费制度现行情况两方面分析我国环境税制改革的背景。

Then discuss the background of the environmental tax reform from the two aspects of environmental issues status and environmental protection tax system status .

首先，界定环境税的概念，从经济学、法理学以及可持续发展三个角度方面归纳环境税产生的理论依据、阐述国外环境税制的建立与发展并分析我国环境税的现状与问题。

Firstly , we define the concept of environmental tax , which means concluding theoretical basis of environmental tax from economics , nomology and sustainable development , elaborating the origin and development of foreign environmental tax system and analyzing current situation and problems of our environmental tax .

第二章介绍了环境税的概念和特征，又从法律方面阐述了环境税的法律构成，最后概括了环境税的主要构成和环境税制的意义。

The second chapter includes the definition and features of environmental taxation ; Describes the legal form of environmental taxes in the legal aspects , and summarizes the main components of environmental taxes and environmental significance of the tax system .