| 构建节能型社会的税收思考 |
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| 引用本文： | 范宝学,金忠琦.构建节能型社会的税收思考[J].辽宁工程技术大学学报(社会科学版),2005,7(6):610-612. |
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| 作者姓名： | 范宝学 金忠琦 |
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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. 阜新市财政局,辽宁,阜新,123000 |
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| 摘 要： | 税收作为财政收入的最主要来源和政府宏观调控体系中的重要组成部分,在构建节能型社会的过程中有着不可替代的作用。中国现行税收政策在调控能源价格和运用税收优惠措施促进节能方面存在着严重的不足,提出了运用税收政策逐步提高能源价格,全方位利用税收优惠政策鼓励能源的节约和合理利用等一系列的具体政策建议。
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| 关 键 词： | 税收政策 资源税 节约能源 |
| 文章编号： | 1008-391X(2005)06-0610-03 |
| 修稿时间： | 2005年10月23 |
Relection on tax revenue in the course of constructing an an energy-saving society |
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| FAN Bao-xue,JIN Zhong-qi.Relection on tax revenue in the course of constructing an an energy-saving society[J].Journal of Liaoning Technical University(Social Science Edition),2005,7(6):610-612. |
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| Authors: | FAN Bao-xue JIN Zhong-qi |
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| Abstract: | As the main source of government income and the most important part of the government macroscopic-control systems,tax revenue plays an important role in the course of constructing an energy-saving society.However,China's present tax policies have serious problems in the aspects of controlling energy prices and applying favorable measures to help save energy.In this article,the author offers a series of specific suggestions on increasing energy prices by means of drawing up tax policies and encouraging to save energy and using energy reasonably through carrying out favorable policies. |
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| Keywords: | tax policies resources tax save energy |
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