| 绿色税收制度与我国循环经济发展 |
| |
| 引用本文： | 张然斌,欧阳强. 绿色税收制度与我国循环经济发展[J]. 长沙理工大学学报(社会科学版), 2006, 21(1): 56-59 |
| |
| 作者姓名： | 张然斌 欧阳强 |
| |
| 作者单位： | 长沙理工大学,湖南省循环经济研究中心,湖南,长沙,410076;长沙理工大学,湖南省循环经济研究中心,湖南,长沙,410076 |
| |
| 基金项目： | 湖南省社科基金课题《湖南省发展循环经济的模式与政策研究》(05zc80)阶段性研究成果 |
| |
| 摘 要： | 税收是解决资源和环境问题的重要政策工具。它可激励企业创新和应用先进技术减少资源消耗和污染物的排放。西方国家税制绿化改革为我国提供了值得借鉴的经验。我国应逐步完成费改税等改革并完善现有资源环保税收体系以促进我国循环经济的发展。
|
| 关 键 词： | 循环经济 税收制度 绿色税收 |
| 文章编号： | 1672-934X(2006)01-0056-04 |
| 修稿时间： | 2005-12-23 |
Green Tax System and Development of Recycle Economy in China |
| |
| ZHANG Ran-bin,OU Yang-qiang. Green Tax System and Development of Recycle Economy in China[J]. Journal of Changsha University of Science & Technology, 2006, 21(1): 56-59 |
| |
| Authors: | ZHANG Ran-bin OU Yang-qiang |
| |
| Abstract: | As an important policy instrument,tax contributes to the solving of problems of environment and resource by inspiring enterprises to innovate and use recycle technology,which leads to reducing resource consumption and contamination outlet.With reference to the experience of tax system reforms in developed countries,this article proposes that our country should gradually exercise the reform from fee to tax ana perfect the existing green tax system in order to develop recycle economy in China. |
| |
| Keywords: | Recycle Economy Tax System Green Tax |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
