| 改革与完善中国促进节能的税收政策 |
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| 引用本文： | 范宝学,王化峰.改革与完善中国促进节能的税收政策[J].辽宁工程技术大学学报(社会科学版),2008,10(2):135-137. |
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| 作者姓名： | 范宝学 王化峰 |
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| 作者单位： | 1. 辽宁工程技术大学,技术与经济学院,辽宁,阜新,123000
2. 沈阳航空工业学院,北方科技学院,辽宁,沈阳,110034 |
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| 摘 要： | 通过对中国能源税收政策的分析，阐述了中国现行税收政策在促进节能方面存的不足。根据国家节约能源法的原则要求，提出了运用税收政策调整能源价格、完善现有能源税收优惠政策、增强现有税种的能源保护功能以及开征有利于节约能源的限制性税种等一系列的政策建议。
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| 关 键 词： | 节约能源 税收政策 优惠措施 |
| 文章编号： | 1008-391X(2008)02-0135-03 |
| 修稿时间： | 2008年1月9日 |
Reform and perfection of China's energy-saving tax-collecting policies |
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| FAN Baoxue,WANG Huafeng.Reform and perfection of China''''s energy-saving tax-collecting policies[J].Journal of Liaoning Technical University(Social Science Edition),2008,10(2):135-137. |
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| Authors: | FAN Baoxue WANG Huafeng |
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| Institution: | FAN Baoxue ,WANG Huafeng (1. College of Technology and Economics,Liaoning Technical University,Fuxin 123000,China; 2. Northern College of Science and Technology, Shenyang Institute of Aeronautical Engineering,Senyang 110034, China) |
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| Abstract: | This article expounds our present problems in present tax-collecting policies by analyzing the current policies. According to the present rules of saving energy in our country, this article puts forward the following advice： adjust the prices of energy by means of carrying out good tax-collecting policies, perfect the present energy tax-collecting favorable policies, enforce the environmental protection function of the present tax-collecting policies and start new policies which will be helpful in saving energy. |
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| Keywords: | save energy tax- collecting policies favorable measures |
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