| 促进节能减排税收政策研究 |
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| 引用本文： | 凌岚.促进节能减排税收政策研究[J].涉外税务,2010(5). |
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| 作者姓名： | 凌岚 |
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| 作者单位： | 天津财经大学经济学院; |
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| 摘 要： | 节能减排是近几年比较热门的课题之一。本文在总结发达国家和发展中国家通过税收制度促进节能减排和环境保护的实践与经验的基础上,对我国促进节能减排的现行税收政策进行了评价,提出了我国构建绿色税收体系的整体实施步骤和具体政策建议。
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| 关 键 词： | 节能减排 绿色税制 国际税收协调 |
A Study on Tax Policies for Energy-Saving and Emission-Reduction |
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| Lan Ling.A Study on Tax Policies for Energy-Saving and Emission-Reduction[J].International Taxation In China,2010(5). |
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| Authors: | Lan Ling |
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| Abstract: | Energy-saving and emission-reduction has been a hot issue in recent years. Based on a summary of the practice and experiences of promoting energy-saving,emissionreduction and environmental protection through green tax system in some developed and developing countries,this paper comments on current tax polices for energy-saving and emission-reduction in China and proposes a route map for establishing a green tax system together with related policy suggestions in our country. |
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| Keywords: | Energy-saving and emission-reduction Green tax system International tax coordination |
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