| 推动"两型社会"建设的"绿色"财税政策体系研究 |
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| 引用本文： | 洪源,肖海翔.推动"两型社会"建设的"绿色"财税政策体系研究[J].税务与经济,2010(1). |
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| 作者姓名： | 洪源 肖海翔 |
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| 作者单位： | 湖南大学会计学院,湖南,长沙,410079 |
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| 基金项目： | 湖南省社会科学基金项目(项目编号:07YBA115); 上海市科委科研创新项目(项目编号:08YS105) |
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| 摘 要： | 财税政策作为政府宏观调控的基本手段,在矫正市场配置生态环境资源失灵方面具有得天独厚的优势,应该在我国两型社会建设中发挥重要作用。借鉴国外成功经验,应从形成稳定增长的绿色财政投入机制、建立贯穿产品生命周期全过程的绿色税收体系、实施灵活高效的绿色税收优惠政策、推进优先购买节能环保产品的政府绿色采购制度四个方面构建推动两型社会建设的财税政策体系。
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| 关 键 词： | “两型社会” 可持续发展 “绿色”财税政策体系 |
Research on Promoting the Construction of Resource-saving and Environment-friendly Society by the Green Fiscal and Tax Policy |
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| Hong Yuan,Xiao Hai-xiang.Research on Promoting the Construction of Resource-saving and Environment-friendly Society by the Green Fiscal and Tax Policy[J].Taxation and Economy,2010(1). |
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| Authors: | Hong Yuan Xiao Hai-xiang |
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| Abstract: | Construction of resource-saving and environment-friendly society is the only way to achieve sustainable development in our country.The fiscal and tax policy as the basic means of the government macro-control has a unique advantage in correcting market failure on the allocation of resources and environment,so the fiscal and tax policy should play an important role in construction of resource-saving and environment-friendly society.The paper put forward the green fiscal and tax policy for promoting the constr... |
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| Keywords: | resource-saving and environment-friendly society sustainable development green fiscal and tax policy |
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