| 北京及周边地区生态屏障工程财税机制问题研究 |
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| 引用本文： | 葛红玲,杨德勇.北京及周边地区生态屏障工程财税机制问题研究[J].首都经济贸易大学学报,2004,6(2):46-51. |
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| 作者姓名： | 葛红玲 杨德勇 |
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| 作者单位： | 北京工商大学,北京,100037 |
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| 基金项目： | 本文系杨德勇教授主持的国家社科基金项目"北京及周边地区生态屏障工程投融资问题研究"(02BJY136)的阶段性成果之一. |
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| 摘 要： | 财税作为重要的经济调控手段,对于生态建设和环境资源配置同样具有重要的调控作用。本文从我国生态环境财税政策的现状出发,对北京及周边地区的财税政策及运行机制进行了分析,并提出改革建议。笔者认为,目前的财税政策将会导致巨额的财政剪刀差,解决这一财税矛盾的途径是建立财税联动机制,实现财税的动态平衡。
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| 关 键 词： | 生态屏障 财税 改革 联动机制 |
| 文章编号： | 1008-2700(2004)02-0046-06 |
| 修稿时间： | 2004年1月5日 |
The Finance and Tax Research of Ecologic Protection Engineering for Beijing and Adjoining Regions |
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| GE Hong - ling,YANG De - yong.The Finance and Tax Research of Ecologic Protection Engineering for Beijing and Adjoining Regions[J].Journal of Capital University of Economics and Business,2004,6(2):46-51. |
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| Authors: | GE Hong - ling YANG De - yong |
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| Abstract: | As a effective means, finance and tax plays a important role for ecologic protection and allocation of relative resources. According to China' s present fiscal policy of ecology and environment, the article analyzes the finance and tax policy of Beijing and adjoining regions, and offers some suggests. The writers think the present finance and tax policy will result in scissors effect of finance, and the way to solve the problem depends on constructing a interactive mechanism of finance and tax , to realize the dynamic balance of finance and tax in long term. |
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| Keywords: | ecologic protection finance and tax reform interactive mechanism |
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