| 完善绿色消费税制的思路和建议 |
| |
| 引用本文： | 李徐润. 完善绿色消费税制的思路和建议[J]. 涉外税务, 2010, 0(5) |
| |
| 作者姓名： | 李徐润 |
| |
| 作者单位： | 中南财经政法大学财政税务学院; |
| |
| 摘 要： | 消费税具有较强的政策调控功能,被世界各国广泛用于控制能源消耗和减少环境污染。本文梳理了我国消费税促进节能减排的实践过程,并测算了消费税对我国税制绿化的贡献度,认为我国整体税制绿化度一直处于较低水平,但消费税对我国税制绿化的贡献度却很高。在此基础上,提出了我国消费税进一步改革的思路和具体措施。
|
| 关 键 词： | 绿色税收 负外部性 消费税 |
Some Thoughts and Suggestions on Perfecting 'Green' Excise System |
| |
| Xurun Li. Some Thoughts and Suggestions on Perfecting 'Green' Excise System[J]. International Taxation In China, 2010, 0(5) |
| |
| Authors: | Xurun Li |
| |
| Abstract: | Owing to its regulating functions,Excise has been universally used in controlling energy consumption and reducing environmental pollution. This paper summarizes the practice of promoting energy-saving and emission-reduction through levying excise in China,and calculates the contribution of excise to the endeavor of 'greening' tax system in China. The conclusion shows that the 'greening' degree of China's tax system is quite low,yet the contribution of excise to the 'greening' degree of China's tax system is... |
| |
| Keywords: | Green tax Negative externality Excise |
| 本文献已被 CNKI 等数据库收录！ |
|
