| 基于合同管理模式的节水产业税收政策研究 |
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| 引用本文： | 马妍,刘峰.基于合同管理模式的节水产业税收政策研究[J].水利经济,2017,35(5):53-56. |
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| 作者姓名： | 马妍 刘峰 |
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| 作者单位： | 水利部综合开发管理中心, 北京 100053,水利部综合开发管理中心, 北京 100053 |
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| 基金项目： | 国家发展和改革委员会“资源节约综合利用”专项经费项目(环资16-45) |
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| 摘 要： | 基于对合同能源管理优惠政策和节水政策的比较研究,以及对合同节水服务业的政策需求分析,提出构建以企业所得税和增值税为主要优惠税种,覆盖节水服务企业、用水企业和节水器具生产企业的税收优惠体系,扶持节水服务行业发展。
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| 关 键 词： | 合同节水 税收 政策 |
| 收稿时间： | 2017/6/26 0:00:00 |
Taxpolicies for water-saving industry based on contract management model |
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| MA Yan and LIU Feng.Taxpolicies for water-saving industry based on contract management model[J].Journal of Economics of Water Resources,2017,35(5):53-56. |
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| Authors: | MA Yan and LIU Feng |
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| Institution: | Integrated Development and Management Center of Ministry of Water Resources, Beijing 100053, China and Integrated Development and Management Center of Ministry of Water Resources, Beijing 100053, China |
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| Abstract: | It''s necessary for the government to use tax policy to support the development of the water-saving industry based on contract management model. According to the comparative researches on the energy-saving tax policy based on the contract management model and water-saving policy, the government announcing tax incentive of corporate income tax and value-added tax on water-saving service companies, industrial water users and water-saving equipment companies is proposed. |
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| Keywords: | water-saving management contract tax policy analysis |
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