| 促进能源资源节约和环境保护的税收政策选择 |
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| 引用本文： | 罗妙成. 促进能源资源节约和环境保护的税收政策选择[J]. 财贸经济, 2009, 0(8) |
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| 作者姓名： | 罗妙成 |
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| 作者单位： | 福建财会管理干部学院,350001 |
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| 摘 要： | 从我国税收制度建设的进程来看,建立健全促进能源资源节约和环境保护的税收政策体系,应坚持奖惩结合与并重的原则。将奖励性的税收政策主要体现在增值税和企业所得税等税种上,而将惩罚性的税收政策主要体现在资源税、消费税以及环境税等税种上;将基于使用者付费原则的污染产品税的职责由资源税、消费税来承担,而将基于污染者付费原则的污染排放税的职责由环境税来承担。
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| 关 键 词： | 能源资源节约 环境保护 现行税制 环境税 |
On the Tax Policy Option to Promote Energy Resources Conservation and Environmental Protection |
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| LUO Miaocheng. On the Tax Policy Option to Promote Energy Resources Conservation and Environmental Protection[J]. Finance & Trade Economics, 2009, 0(8) |
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| Authors: | LUO Miaocheng |
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| Affiliation: | LUO Miaocheng(Fujian Finance , Accounting Administrator College,350001) |
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| Abstract: | After analyzing the process of our tax policy development,we should place equal stress on rewards and penalties when establishing and improving the energy-preserving and environment-protecting tax policy system.The actual procedures should be taken according to the world economic condition and our country's actual situation as well as the characteristic traits of different taxes,so that the tax policy can be set up scientifically and soundly and implemented step by step.The rewarding policy is supposed to a... |
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| Keywords: | Energy Resources Conservation Environmental Protection Existing Tax Policy Environment Tax |
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