| 促进我国节约能源的税收政策取向 |
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| 引用本文： | 范宝学. 促进我国节约能源的税收政策取向[J]. 税务与经济, 2008, 0(2): 80-83 |
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| 作者姓名： | 范宝学 |
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| 作者单位： | 辽宁工程技术大学,技术与经济学院,辽宁,阜新,123000 |
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| 摘 要： | 我国现行税收政策在促进节能方面存在着诸多不足.根据国家节约能源的现实要求,借鉴国外能源税收政策的经验,建议运用税收政策调整能源价格、完善现有能源税收优惠政策、增强现有税种的能源保护功能以及开征有利于节约能源的限制性税种等.
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| 关 键 词： | 节约能源 税收政策 优惠措施 节约能源 税收政策取向 Saving Energy Policies 限制性 保护功能 税种 增强 税收优惠政策 完善 能源价格 税收政策调整 运用 外能源 现实要求 国家 存在 促进节能 |
| 文章编号： | 1004-9339(2008)02-0080-04 |
| 修稿时间： | 2007-11-20 |
Promote the Tax-collecting Policies in Saving Energy in China |
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| Fan Bao-xue. Promote the Tax-collecting Policies in Saving Energy in China[J]. Taxation and Economy, 2008, 0(2): 80-83 |
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| Authors: | Fan Bao-xue |
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| Abstract: | At present,there exist a great many problems in our present tax-collecting policies.According to the present demand of saving energy in our country and in accordance with experience in tax-collecting policies in saving energy in foreign countries,this article puts forward the following advice: adjust the prices of energy by means of applying good tax-collecting policies,perfect the present energy tax-collecting favorable policies,enforce the environmental protection function of the present tax-collecting policies and start new policies which will be helpful in saving energy. |
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| Keywords: | save energy tax-collecting policies favorable measures |
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