摘要
合理的税制是实现经济可持续发展的必要条件。通过借鉴一些国家促进经济发展的税收制度和成功经验,从税收角度探讨了促进经济可持续发展的税制体系构想,提出了建立和完善我国科技税制、环保税制和资源税制的一些建议。
A reasonable tax system is necessary for realizing economic sustainable development of economy. A tax system that can promote economic sustainable development is discussed by learning from other countries' successful experiences. Suggestions of setting up and perfecting the Science & Technology tax system, environment protecting tax system and resource tax system are proposed.
出处
《武汉理工大学学报（信息与管理工程版）》
CAS
2004年第5期178-180,209,共4页
Journal of Wuhan University of Technology：Information & Management Engineering
关键词
科技税制
环保税制
资源税制
可持续发展
science & technology tax system
environment protecting tax system
resource tax system
sustainable development
