| 中国节能减排财税政策的思考 |
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| 引用本文： | 孙哲.中国节能减排财税政策的思考[J].鞍山科技大学学报,2011(4). |
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| 作者姓名： | 孙哲 |
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| 作者单位： | 东北财经大学财政税务学院; |
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| 摘 要： | 税收政策在促进节能减排方面具有难以替代的作用。目前,中国的节能减排工作取得了阶段性成果,但在税收政策方面仍然存在着不足。在分析当前中国节能减排税收政策的基础上,挖掘中国节能减排难题的根源,并以此为突破口,从宏观角度提出调整中国节能减排财税政策的建议:建立绿色财政收入核算体系,解决企业收益与成本计算不对等问题,缓解人口压力,改善生活方式等。
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| 关 键 词： | 节能减排 根源 财税政策 |
Thoughts on current financial and tax policies of energy saving and emission reduction in China |
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| SUN Zhe.Thoughts on current financial and tax policies of energy saving and emission reduction in China[J].Journal of Anshan University of Science and Technology,2011(4). |
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| Authors: | SUN Zhe |
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| Institution: | SUN Zhe(School of Public Finance and Taxation,Dongbei University of Finance and Economics,Dalian 116025,China) |
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| Abstract: | The tax policy plays an irreplaceable role in the aspect of energy saving and emission reduction.Currently,there are still some deficiencies on tax policy although China has great results in saving and emission reduction.On the basis of analyzing the current tax policies in China,the source of energy saving and emission reduction problem is found,and the ideas and suggestions are proposed from the macroscopic perspect,which are including establishing an accounting system of green financial revenue,relieving... |
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| Keywords: | energy saving and emission reduction source financial and tax policies |
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