| 构建我国节约型社会的税收政策 |
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| 引用本文： | 谢永清. 构建我国节约型社会的税收政策[J]. 杭州师范学院学报(社会科学版), 2005, 0(4): 78-83 |
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| 作者姓名： | 谢永清 |
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| 作者单位： | 江西省吉安市,国税局,江西,吉安,343000 |
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| 摘 要： | 全面推进节约能源、原材料、水、土地等资源和资源综合利用,建设资源节约型社会,对于缓解资源瓶颈制约、实现国民经济持续快速协调健康发展、转变经济增长方式、发展循环经济、走新型工业化道路、实现全面建设小康社会目标、落实科学发展观、促进人与自然和谐发展具有重要意义。税收政策是国家鼓励资源节约型社会的重要手段,在实现上述目标方面具有重要意义。
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| 关 键 词： | 节约型社会 税收优惠 完善税种 |
| 文章编号： | 1293/Z(2005)04-0078-06 |
| 修稿时间： | 2005-04-10 |
On Developing a Taxation Policy for a Conservation-minded Society |
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| XIE Yong-qing. On Developing a Taxation Policy for a Conservation-minded Society[J]. Journal of Hangzhou Teachers College(Humanities and Social Sciences), 2005, 0(4): 78-83 |
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| Authors: | XIE Yong-qing |
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| Abstract: | Building a conservation-minded society is of great importance for China to alleviate its energy supply shortage, promote sustainable, rapid and healthy economic development, change its mode of economic growth and develop a recycling economy for the purpose of realizing the goal of a well-off society from the perspective of scientific development. The taxation policy is an important means to build a conservation-minded society. |
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| Keywords: | conservation-minded society preferential taxation treatment development of tax categories |
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