当前我国经济发展方式转变进程中的财税政策选择

“十一五”以来，我国把转变经济发展方式，实现节能降耗和经济可持续发展做为经济工作的重点，并采取了一系列的政策和措施，但是受体制机制、国际环境、贸易条件、资源约束、技术瓶颈、财税政策等诸多因素的影响，我国经济发展方式转变进程缓慢，“高投入、高消耗、高污染、高浪费、低成本、低收益”的经济发展格局没有得到根本性的改变，对生态环境造成的破坏逐渐严重，资源供给愈显紧张，煤炭、钢材、水泥等资源消耗巨大，极端天气频繁发生，社会居民的生态安全面临严峻考验。我们必须以复苏经济为契机，采取积极完善体制机制、健全财税政策等措施，切实缓解人与自然和环境的矛盾．从根本上实现国民经发展方式的转变。

The Fiscal and Tax Policy Chose of Current Shift in Economic Development Process

Since the 11th Five-Year plan,we made the transformation of the economic development,energy saving and sustainable economic development as the focus of the economy work,also had taken a series of policies and measures.But subject to institutional mechanisms,international environmental,trade conditions,resource constraints,technical bottlenecks,fiscal policy and many other factors,the advancement of economic development way transformation is slow,the economic development way is still extensive,the economic d...