| 浅谈消费税在促进低碳经济中的作用 |
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| 引用本文： | 金璟,杨银钧. 浅谈消费税在促进低碳经济中的作用[J]. 价值工程, 2011, 30(36): 95-95 |
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| 作者姓名： | 金璟 杨银钧 |
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| 作者单位： | 1. 云南农业大学经管学院,昆明,650201
2. 云南商学院,昆明,650000 |
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| 摘 要： | 消费税制度作为一种制度安排,在促进低碳经济发展方面发挥着重要的作用。现行消费税在促进低碳经济发展方面仍存在着不足。通过改进和调整,消费税对于促进低碳经济发展将发挥更加积极的作用。
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| 关 键 词： | 消费税 低碳经济 作用 |
The Role of Consumption Tax in the Promotion of Low-carbon Economy |
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| Jin Jing , Yang Yinjun. The Role of Consumption Tax in the Promotion of Low-carbon Economy[J]. Value Engineering, 2011, 30(36): 95-95 |
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| Authors: | Jin Jing Yang Yinjun |
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| Affiliation: | Jin Jing Yang Yinjun(①College of Economics and Management,Yunnan Agricultural University,Kunming 650201,China;②Yunnan Business College,Kunming 650000,China) |
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| Abstract: | As an institutional arrangement,the consumption tax system plays an important role in promoting the development of low-carbon economy.There are still insufficient in the promotion of low-carbon economy for the current consumption tax.Through the improvement and adjustment,the consumption tax will play a more active role in the promotion of low-carbon economy. |
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| Keywords: | the consumption tax low-carbon economy role |
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