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| 规模化养猪场沼气工程发展的税收政策制度导向探讨 | |
| 引用本文： | 余建辉,洪燕真,戴永务,刘燕娜,林斌,林伟明,邱晓兰.规模化养猪场沼气工程发展的税收政策制度导向探讨[J].福建农林大学学报(哲学社会科学版),2010,13(1). |
| 作者姓名： | 余建辉 洪燕真 戴永务 刘燕娜 林斌 林伟明 邱晓兰 |
| 作者单位： | 1. 福建农林大学经济与管理学院,福建,福州,350002;莆田学院,福建,莆田,351100 2. 福建农林大学经济与管理学院,福建,福州,350002 3. 福建省农业科学院,福建,福州,350003 4. 福建农林大学金山学院,福建,福州350002 |
| 基金项目： | 教育部人文社会科学研究“规模化养猪场沼气工程发展的影响因素研究——以福建为例”项目(07JD790008) |
| 摘 要： | 在对福建省规模化养猪场沼气工程开展随机抽样调查的基础上,分析了税收政策对规模化养猪场沼气工程的作用机理,并通过对国内外清洁能源工程税收政策的比较,分析了现有税收政策的实施效果及不足,提出了增强税收政策的市场导向作用;进一步完善税收体系,加大税收扶持力度;建立促进可持续发展的税收政策的协调机制和配套措施等政策设想。 |
| 关 键 词： | 规模化养猪场 沼气工程 税收政策 |
Tax policy for the development of large-scale pig farm biogas project |
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| YU Jian-hui,HONG Yan-zhen,DAI Yong-wu,LIU Yan-na,LIN Bin,LIN Wei-ming,QIU Xiao-lan.Tax policy for the development of large-scale pig farm biogas project[J].Journal of Fujian Agriculture and Forestry University,2010,13(1). | |
| Authors: | YU Jian-hui HONG Yan-zhen DAI Yong-wu LIU Yan-na LIN Bin LIN Wei-ming QIU Xiao-lan |
| Institution: | 1.Fujian Agriculture and Forestry University;Economics and Management College;Fuzhou;Fujian 350002;China;2.Putain University;Putain;Fujian 351100;3.Fujian Academy of Agricultural Sciences;Fujian 350003;4.Fujian Agriculture and Forestry University;Jinshan College;China |
| Abstract: | According to random sampling,meanwhile by comparing the impact of tax policy to the large-scale pig farm biogas projects in Fujian is analyzed,the tax policies for clean energy projects at home and abroad,the shortcomings of the current tax policy for the large-scale pig farm biogas projects ard revealed.Accordingly it is proposed to enhance the role of market-oriented of tax policy;to further improve the tax system and increase the support efforts of tax revenues;and to establish coordination mechanisms an... |
| Keywords: | large-scale pig farm biogas project tax policy |
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