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| 环保产业财税扶持的国际比较 | |
| 引用本文： | 肖更生,王娟,袁倩. 环保产业财税扶持的国际比较[J]. 湖南经济管理干部学院学报, 2010, 0(6): 35-38 |
| 作者姓名： | 肖更生 王娟 袁倩 |
| 作者单位： | 中南林业科技大学商学院,湖南长沙410004 |
| 基金项目： | 环境保护部资助项目：“中国宏观战略研究 环境经济政策制定”（编号：2009AD23） |
| 摘 要： | 通过对比分析国内外对环保产业的财税扶持政策现状,指出我国环保产业在财税扶持方面存在着财政支出不足、财政补贴手段单一、税制不健全等弊端;提出综合运用财政工具、配置税收政策等对策,为环保产业架构一个有利于发展的空间,使我国环保产业跨越式发展,以吻合国民经济发展的需求。 |
| 关 键 词： | 环保产业 财税政策 比较研究 |
International Comparison of Environmental Protection Industry Tax Support |
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| XIAO Geng-sheng,WANG Juan,YUAN Qian. International Comparison of Environmental Protection Industry Tax Support[J]. Journal of Hunan Economic Management College, 2010, 0(6): 35-38 | |
| Authors: | XIAO Geng-sheng WANG Juan YUAN Qian |
| Affiliation: | (College of Business,Central South University of Forestry ＆ Technology,Changsha 410004,Hunan,China) |
| Abstract: | By comparative analysis of the present condition about the fiscal and tax support of the environmental protection industry in China and foreign countries,the paper reveals some drawbacks on fiscal and tax support policies,such as lack of financial expenditure,unicity in financial subsidies means and defects in tax system.This paper proposes some measures such as using financial tools and configuring tax policies,which benefit the development of the environmental protection industry and the realization of the leap-forward development of environmental protection industry in order to match the needs of national economic development. |
| Keywords: | environmental protection industry fiscal and tax policy comparative study |
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