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1、华中科技大学博士学位论文绿色税收理论及其应用研究姓名：饶立新申请学位级别：博士专业：管理科学与工程指导教师：陈荣秋;刘英姿20051025税作者结合读博期间对美国燃油税专题考察的体会系统探讨了美国燃油税的政策与管理经验及借鉴4阐述了绿色税收管理的理念目标及理论分析方法构建了绿色税收管理体系的一般框架并对其相关内容进行理论深化对税收征管法的表述增值税信息化管理印花税管理史的借鉴等问题进行了新的实用性研究进行理论深化的内容是1论证了税务机关的首要任务是提供纳税服务宪法规定公民有依照法律缴纳税款的义务因此税款应该靠纳税人主动交上来现实情况也是如此税务局不应仅是
2、收税局其务更有服务之意在美国就干脆叫国内收入服务局2建立了避税与反避税博弈分析模型避税是非违法的其后果是协商补税目前文献中关于税收的博弈分析虽然很多但避税与反避税的博弈分析却一直无人论及3建立了税收征管改革效率评价模型税收净收入NR=R-C判别税收征管改革是否绿色不能简单以NR是否增大为标准而应该根据R和DC的不同对应关系来评价关键词绿色税收人与自然和谐税制分析税制结构税制改革税收管理IIAbstractGreencivilizationgivesbirthtotheGreenTheory,whichsubsequentlyincubatestheGre
3、enTaxationTheory.ThisthesisistargetedtowardthetheoryandapplicationofGreenTaxation,principallyfocusinguponstudyoffouraspectsaselaboratedinthefollowing:1)Basedonthestudyoftheviewof“harmoniouscoexistenceofhumanbeingsandnature”byHuJintao,theconnotationofGreenTaxationisexploredforanex
4、tension,therebyreachingtheauthor’suniqueunderstandingofESNGreenTaxation.Additionally,withtheapplicationofthestatisticaldata,theauthorundertakesasystematicanalysisandevaluationofthecurrenttaxationsystemfromathree-dimensionalpointofviewincludingeconomics,societyandenvironment,achie
5、vingaseriesofconclusions.ThisthesisclassifiesGreenTaxationintothreelevels,namely“lightgreen”,“moderategreen”and“green”.WesternscholarshavebeenstudyingGreenTaxationtheoryforover80years,currentlyatthelevelof“green”;whiletheChinesescholarsonlystartedtheirresearchover10yearsago,still
6、remainingatthelevelof“lightgreen”or“moderategreen”.Basedontheexplorationoftheconnotationsofproductivitydevelopment,prosperouslifeandfavorableecology,thisthesisreachesthepointofviewofESNGreenTaxation.Italsoundertakesasystematicanalysisandevaluationofthecurrenttaxationsystemwiththe
7、applicationofthestatisticaldataofthepasttenyears,andconclusivelyreachesacomparativelyoriginalunderstandingofataxationsystemwhichpromotesenvironmentprotection,hi-techindustry,serviceindustry,socialre-employment,civilwelfareenterprises,andthedevelopmentofsocialsecurity.2)Startingwi
8、thanalysisofwesterntaxationtheory,basedo
