摘要
建设节约型社会是我国经济和社会发展的重要任务,运用税收政策促进节能环保是当前急需解决的问题。从建设节约型社会的税收政策现状出发,针对税收政策存在的节能环保税收体系缺位,增值税和资源税设计不利于经济增长方式转变,税收优惠政策不利于产业结构调整,消费税不利于消费方式转变等问题提出相应对策建议。
It is important for the economic and social development of our country to construct the saving society. At present, it is a burning question to make use of the taxation policy to promote energy conservation and environmental protection. Beginning with some problems, such as the present situation about constructing saving society＇s taxation policy, in the view of lacking of the energy conservation and environmental protection taxation system which exists in taxation policy, the value - added tax and the resources tax＇s design is not in favor of the transformation on economical growth way, the tax preference policy is disadvantage to the industrial structure adjustment and consumption tax is not in favor of the consumption pattern transformation, the article puts forward the corresponding countermeasure proposal.
出处
《哈尔滨商业大学学报（社会科学版）》
2007年第2期67-70,共4页
Journal of Harbin University of Commerce:Social Science Edition
关键词
节约型社会
税收政策
节能环保
economical society,energy conservation and environmental protection, taxation policy
作者简介
王甲山（1963-），男，吉林农安人，大庆石油学院经济管理学院副院长，教授，主要从事税收理论研究。
