環(huán)境稅收制定及分析.pdf

1、燕山大學(xué)碩士學(xué)位論文環(huán)境稅收制定及分析姓名：鄒娜申請學(xué)位級別：碩士專業(yè)：管理科學(xué)與工程指導(dǎo)教師：宣杰20040301燕山大學(xué)管理學(xué)碩士學(xué)位論文 II Abstract With high-speed development of economy, environment issue of our country day by day sharp, receive the problems of green barrier, foreig

2、n rubbish imported trade after entering the WTO, our country needs the environmental management that takes the effective measure to strengthen our country. Our country should develop along the road to sustainabl

3、e development. Environmental tax revenues have been generally paid attention as a kind of powerful economic means, and the result is remarkable in the application to the developed country. This thesis begins with the

4、severe environmental problems which our country is confronted with and the environmental management which needs to be strengthened. It makes an in-depth analysis to the theories relative to the environmental tax revenue

5、s. Through the comparison of the current situation of the domestic and international environmental tax, the thesis makes an in-depth analysis to the problems relative to taxation and proposes that leving envir

6、onmental tax is necessary for the sustainable development of our country. And it is most important that our country implements the environmental tax and carries on the total design and concrete formulation. In

7、order to make the formulation of the environmental tax more deeply and guide practice, we have chosen sulfur dioxide tax and water pollution tax and analyzed concrete formulation to it: carrying on concrete

8、 settlement to sulphur tax and taxpayer, taxation range , tax rate of the water pollution tax ,etc., using the tax rate of calculating out sulphur tax of the expenses law, through analyzing about the indexes of typi

9、cal enterprises of Qinhuangdao that making a prediction that the influence of levying the water pollution tax. The thesis makes the qualitative and quantitative exploratory study to the formulation

10、 of the environmental tax from the angle that the key element of the tax revenue is designed in this thesis, and puts forward one's own view and method. The environmental tax revenue, as a brand-new idea