| 日本发展循环经济的财税政策支持体系研究 |
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| 引用本文： | 王洪会,尹小平.日本发展循环经济的财税政策支持体系研究[J].长春理工大学学报(社会科学版),2010,23(4):86-88. |
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| 作者姓名： | 王洪会 尹小平 |
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| 作者单位： | 1. 长春理工大学,吉林长春,130022;吉林大学,吉林长春,130012
2. 吉林大学东北亚研究院,吉林长春,130012 |
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| 基金项目： | 教育部人文社会科学重点研究基地重大项目"中日韩循环经济发展研究" |
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| 摘 要： | 在介绍日本循环经济发展历程、现状的基础上，分析了日本政府推进循环经济发展采取的预算、政府购买和转移支出、税收优惠等方面的具体措施，得出了对我国政府循环经济财税政策支持体系的启示。
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| 关 键 词： | 循环经济 财税政策 财政预算 税式支出 |
Study on the Support System of the Finance and Taxation Policy for Japan's Development Circular Economy |
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| WANG Hong-hui,YIN Xiao-ping.Study on the Support System of the Finance and Taxation Policy for Japan's Development Circular Economy[J].Journal of Changchun University of Science and Technology,2010,23(4):86-88. |
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| Authors: | WANG Hong-hui YIN Xiao-ping |
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| Institution: | WANG Hong-hui, YIN Xiao-ping |
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| Abstract: | Based on the introduction of the development history and current condition of Japan＇s circulation economy, this paper analyzes the specific measures that the Japanese government adopts the budget to promote the development of circular economy, the government purchase and transfer payments and its tax preference and draws inspiration for support system of finance and taxation policy of our government＇s circular economy. |
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| Keywords: | circular economy finance and taxation policy financial budget tax expenditure |
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