| 建立生态税收体系发展湘西地区循环经济 |
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| 引用本文： | 高学军.建立生态税收体系发展湘西地区循环经济[J].吉首大学学报(社会科学版),2008,29(1):105-108. |
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| 作者姓名： | 高学军 |
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| 作者单位： | （1.湘西自治州地税局，湖南 吉首 416000；2.吉首大学 商学院，湖南 吉首 416000） |
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| 基金项目： | 湖南省社科联重点研究项目 |
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| 摘 要： | 湘西经济依赖本地资源的采掘和初级加工，正面临着资源枯竭、资源循环利用率低和污染物排放量大的压力，粗放式资源依赖型的经济发展模式已给湘西州带来了严重的生态灾害。本文借鉴国外发展循环经济而实行的税收制度，结合湘西的实际情况,提出促进湘西循环经济发展的绿色生态税收对策，促进湘西社会经济良性发展。
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| 关 键 词： | 生态税 湘西 循环经济 |
| 文章编号： | 1007-4074(2008)01-0105-04 |
| 修稿时间： | 2007年11月17 |
On the Establishment of Eco-revenue System and the Development of Circular Economy in Xiangxi Region |
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| Gao Xue-jun.On the Establishment of Eco-revenue System and the Development of Circular Economy in Xiangxi Region[J].Journal of Jishou University(Social Science),2008,29(1):105-108. |
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| Authors: | Gao Xue-jun |
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| Institution: | (1.Regional Tax Bureau,Xiangxi Tujia and Miao Autonomous Prefecture,Jishou,Hunan 416000,China;2.Commercial College,Jishou University,Jishou,Hunan 416000,China) |
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| Abstract: | Relying on excavating and primarily processing local resources,Xiangxi economy is faced with problems such as exhausting resources,low efficiency of utilization,and great pressure of pollution.The extensive economic model relying on resources has caused serious ecological disaster.By borrowing foreign tax system to develop circular economy and taking the local situation into consideration,this paper brings forward the green eco-revenue strategies so as to promote a circular and harmonious economy in the region. |
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| Keywords: | eco-revenue Xiangxi (the west part in Hunan Province) circular economy |
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