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构建我国生态税收体系的建议
引用本文:杭立周. 构建我国生态税收体系的建议[J]. 价值工程, 2007, 26(4): 141-142
作者姓名:杭立周
作者单位:长春税务学院,长春,130117
摘    要:21世纪的税制将是以可持续发展为核心的税制,现行税制也必将按可持续发展观点进行调整,其重要的内容就是生态税制模式将在现行税制体系中占一定地位。从我国实际情况出发,阐述了构建我国生态税收体系的必要性并提出了建议。

关 键 词:生态税收  构建  建议
文章编号:1006-4311(2007)04-0141-02

Suggestions for the Construction of the Ecological Tax System
Hang Lizhou. Suggestions for the Construction of the Ecological Tax System[J]. Value Engineering, 2007, 26(4): 141-142
Authors:Hang Lizhou
Affiliation:Changchun Taxation College,Changchun 130117 ,China
Abstract:The taxation system in 21st century focuses on the sustainable development, which requires adjustment of the prevailing taxation system. The important aspect is the ecological tax system model to account for a certain position in the existing tax system. Suggestions have been made to the construction of such a system reflecting the adjustment from a practical perspective.
Keywords:Eco-taxation system  construction  suggestions
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