摘要：自工业以来，人类不计后果的经济高速发展模式引起了大自然的报复，为此我国的十八大从新的历史起点出发，制定了“大力推进生态文明建设”的战略目标。在这个战略背景下，本文选择了“基于建设生态文明背景下的环境税征收的研究”这一主题。论文的主要内容及观点安排如下：72945

第一部分主要对环境税和生态文明的概念、背景以及意义分别进行了阐述，主要涉及环境税和生态文明理论的解释和发展的历史背景；第二部分的内容为环境税和生态文明的研究现状和存在问题，二者都分别分为国内和国外进行阐述；第三部分的内容为针对上文现存问题的解决对策的概述，本文涉及的问题与相应对策都分别有三点；第四部分的内容为案例分析，结合宝钢集团近年来的排污费缴纳情况和环境治理效果对环境税开征的前景进行展望,讨论“费改税”对企业可能造成的影响；第五部分为全文的总结和展望；第六部分为致谢和参考文献。

毕业论文关键词：环境税；生态文明；排污费

Research on Environmental Tax Collection Based on the Construction of Ecological Civilization

Abstract：Since the industrial revolution, reckless economic high-speed development model has caused the revenge of nature, the 18th National Party Congress has made a strategic decision to "vigorously promote the construction of ecological civilization" from the new historical starting point。 This paper chooses "research that based on the construction of ecological civilization about environmental tax levy" based on this background。 The main contents and opinions of the paper are as follows:

The first part mainly elaborates the concept, background and significance of environmental tax and ecological civilization, and mainly discusses the historical background of the interpretation and development of the two theories。 The second part is about the present situation and existing problems of environmental tax and ecological civilization , The content of the third part is the solution to the existing problems, the problems involved in this paper and the corresponding countermeasures have three points; the fourth part of the content for the case analysis, combined with Baogang’s sewage charges to pay the situation and the effect of environmental governance in recent years to anticipate the future of environmental tax and list the possible influence to the company after the policy; the fifth part of the summary and outlook for the full text; the sixth part of the thanks。

Keywords: Environmental tax；ecological civilization；sewage charges

目录

引言

一、概述 1

（一） 生态文明的背景与意义 1

1、 生态文明的背景 1

2、 生态文明的意义 1

（二） 生态文明的概念 2

（三） 环境税的背景与意义 2

1、 环境税的背景 2

2、 环境税的意义 2

（四） 环境税的概念 3

二、研究现状及存在问题 4

（一） 生态文明研究现状 4

（二） 环境税研究现状