| 论绿色财税政策的"和谐"效应 |
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| 引用本文： | 林升.论绿色财税政策的"和谐"效应[J].福建行政学院福建经济管理干部学院学报,2007(5):69-75. |
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| 作者姓名： | 林升 |
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| 作者单位： | 福州大学阳光学院,福建,福州,350002 |
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| 摘 要： | 在直面生态环境与资源开发的严峻形势及其制度原因基础上,构造了绿色财税政策的理论框架.认为生态环境与资源的保护是国家可持续发展战略的重要组成部分,充分发挥绿色财税政策的和谐效应,进行深层次财税体制改革,是当前治理资源无序开发的根本措施.
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| 关 键 词： | 生态环境 绿色财税 和谐效应 |
| 文章编号： | 1008-584X（2007）05-0069-07 |
| 修稿时间： | 2007-09-28 |
The "Harmonious" Effect of the Green Finance and Taxation Policy |
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| LIN Sheng.The "Harmonious" Effect of the Green Finance and Taxation Policy[J].Journal of Fujian School of Administration and Fujian Institute of Economics and Management,2007(5):69-75. |
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| Authors: | LIN Sheng |
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| Abstract: | Based on facing directly the severe situation of the ecological and resource development and its institutional reason,the paper constructed a theoretical frame of the green finance and taxation policy.The paper thought that protect of entironment and resource was an important constituent of national sustainable development strategy.To fully put into the harmonious effect of the green finance and taxation policy and to carry on the deep reform of the finance and taxation system was an ultimate measure to control the disordered development of resource at present. |
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| Keywords: | Entironment Green finance and taxation Harmonious effect |
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