| 国外促进低碳经济发展的税收政策及启示 |
| |
| 引用本文： | 何平均.国外促进低碳经济发展的税收政策及启示[J].经济与管理,2010,24(11):66-69,74. |
| |
| 作者姓名： | 何平均 |
| |
| 作者单位： | 湖南农业大学经济学院; |
| |
| 摘 要： | 欧盟、美国、日本等国家在促进低碳经济发展方面都有本国的税收政策,应基于中国国情并借鉴国外先进经验,着力打造适合中国国情的低碳经济。为此,需进一步完善税收政策,坚持有所为、有所不为的原则,从而实现经济增长与可持续发展。
|
| 关 键 词： | 低碳经济 税收政策 税收优惠 |
The Tax Policy of Foreign Countries Promoting the Low-carbon Economy Development and its Enlightenment |
| |
| He Pingjun.The Tax Policy of Foreign Countries Promoting the Low-carbon Economy Development and its Enlightenment[J].Economy and Management,2010,24(11):66-69,74. |
| |
| Authors: | He Pingjun |
| |
| Institution: | He Pingjun(College of Economics,Hunan Agricultural University,Changsha 410128,China) |
| |
| Abstract: | The European Union,the United States,Japan and other countries in promoting low-carbon economic development have their tax policy,based on the present situation and foreign advanced experiences,we should strive to create low-carbon economy suitable for China's national conditions;further perfect the tax policy,stick to the principle so as to achieve economic growth and the sustainable development. |
| |
| Keywords: | low-carbon economy tax policy tax preference |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
