| 充分利用税收杠杆大力建设节约型社会 |
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| 引用本文： | 唐明,莫连光. 充分利用税收杠杆大力建设节约型社会[J]. 税务与经济, 2006, 0(2): 22-25 |
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| 作者姓名： | 唐明 莫连光 |
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| 作者单位： | 1. 中南财经政法大学,财税学院,湖北,武汉,430060
2. 湖南城市学院,管理工程系,湖南,益阳,413000 |
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| 摘 要： | 目前，我国政府提出了全面、协调、可持续的科学发展观，致力于促进经济与社会、人与自然的全面协调发展。因此，建立资源节约型社会成为贯彻政府宏观政策的重大措施。通过税收政策对构建节约型社会的作用及在税制方面所存在问题的详细分析，建议从增值税、所得税、消费税和其他税种方面进行完善。
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| 关 键 词： | 节约型社会 庇古税 税收杠杆 税收政策 |
| 文章编号： | 1004-9339(2006)02-0022-04 |
| 修稿时间： | 2005-10-25 |
Fully Utilizing the Tax Policy to Promote the Construction of the Economizing Type Society |
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| TANG Ming,MO Lian-guang. Fully Utilizing the Tax Policy to Promote the Construction of the Economizing Type Society[J]. Taxation and Economy, 2006, 0(2): 22-25 |
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| Authors: | TANG Ming MO Lian-guang |
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| Abstract: | Our government has put forward overall,coordinating,sustainable scientific development view,devotes to promoting the economy and the society,people and natural developing in harmony and in an all-round way.For this reason,setting up resource economizing type society becomes great measure and carries out government's macroscopically policy.This paper analyzes the function of tax policy and existing problems of tax system at present during structuring the economizing type society,puts forward the concrete conceptual polices of the tax system of the corresponding construction of economizing type society. |
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| Keywords: | economizing type society Pigou tax lever of taxation tax policy |
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