对我国煤炭开采征收环境税的法律思考

《对我国煤炭开采征收环境税的法律思考》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、境税的概念及其理论依据。第四章“西方发达国家环境税制度的借鉴”介绍分析国外环境税制度的实施现状，并结合我国国情分析环境税制度在我国实施的可行性。明确环境税制度在中国的改革和设计并不能完全照搬西方发达国家模式。第五章“煤炭环境税的整体构想”结合第三章的分析及世界范围内环境税机制的运行现状，提出了煤炭环境税的具体实施办法。明确煤炭环境税的概念，从法律角度区别其与以往煤炭税费。提出煤炭环境税的具体实施步骤，完善煤炭环境税的整体构想。【关键词】环境税；煤炭环境税；环保监管；低碳经济AbstractChinare

2、liesheavilyoncoalasprimaryenergy．Coalisthemainsourceoffuelandpoweroftheindustrialsector,isalsoanimportantchemicalrawmaterialandcivilianenergy，aswellasanimportantexportcommodity．Chinaisintheprocessofindustrializationandurbanization，whereenergydemandisstil

3、linhighdemandperiod．Withrapideconomicdevelopmentattendant，Coalmininghasgivenrisetogrowingproblemssuchasunavoidableenvironmentalpollution，seriousresourceconsumption．ConsideringChina’Sdevelopmentandinternationalobligations，howtoreasonablyarrangeforitscoalp

4、roductionandconsumption，improveenvironmentalquality,withoutaffectingthespeedandscaleofeconomicdevelopment，hasbecomeanimportantissue．Environmentaltaxesinthedevelopedcountrieshavedecadesofhistory．Nomatteritsfundamentaltheory，itslegalsystem，itsimplementatio

5、n，orotherimplementalpoliciessuchastaxpreferencesandtaxreductionarerathercompleteandmature．Incontrast，China’Senvironmentaltaxationresearchisstillinitsinfancy．TheenvironmentaltaxationisnotsuitedtothenationalconditionsandCannotreflecttheconditionsoftheenvir

6、onmentalresources．Inaddition，itsregulatingabilityisalsopoor．Aimingattheproblemsoftheseriousdepletionofnaturalresources，environmentalpollutionandecologicaldamage，itisurgenttoestablishanenvironmentaltaxsystemwhichisfitforourenvironmentalresources．．Onthebas

7、isoftheresearchonenvironmentaltaxationhomeandabroad，startingfromthepresentsituationsandproblemsoftheenvironmentaltaxationofShanxicoalindustry,thispaperdiscussestheconstructionofthecoalenvironmentaltaxationinChina．Itgivesatwo-stepsuggestionforabettercoale

8、nvironmentaltaxation．Oneistointegratevarietychargesoftheenvironmentalpollutionintocoalenvironmentaltaxation；then，tointegratetherevisedcoalresourcesintocoalenvironmentaltaxation．Thefirstchapterintroducesthebackgroundoftheco