生态煤炭产业的价格—税收约束机制研究

RESTRICTING MECHANISM OF PRICE-REVENUE STUDY IN THE ECONLOGICAL COAL INDUSTRY

实施可持续发展战略,促使人与自然和谐发展,已经成为世界各国的共识。为实施可持续发展战略,建立生态煤炭产业体系,必须构建相应的价格—税收约束机制。基于可持续发展理论、循环经济理论、科学发展观等观点,指出了生态煤炭建设中存在的主要问题,应用经济理论进行了价格—税收约束机制研究的理论分析,初步构建了生态煤炭产量—价格—税收约束机制、税收约束机制、税收激励机制,及煤炭价格—税收财政转移机制。

Implementing sustainable development strategam and accelerating the harmonious development between mankind and nature have become the common standpoint of countries world wide. Corresponding restricting mechanism of price-revenue must be constructed in order to implement sustainable development strategam and establish system of ecological coal industry. According to the sustainable development and circulatory economy theories and the scientific development view, the main problems in the course of constructing ecological coal industry are indicated. The restricting mechanism of price-revenue study is analyzed theoretically with the economic theory. The restricting mechanism of ecological coal putput-price-revenue, the restricting mechanism of revenue, the inspiring mechanism of revenue and the financial transfer mechanism of price-revenue are established preliminarily.