摘要
财税制度作为经济的重要调控手段,在我国的生态环境建设中发挥着重要的作用。深化财税体制改革,一方面要增加财政投入,加大财政的支持力度;另一方面,要实施减免税收、差别利率等税收优惠政策,实现财政、税收双管齐下,构建财税联动机制,强化对生态工程和循环型经济项目的支持力度,增强财税对生态建设和循环经济建设的支持和调节功能,这将是未来我国财税在这方面改革的主导方向。
As a key means for the adjustment and control of economy, the financial taxation system plays an important role in China's ecological environment establishment. To deepen the reform of financial taxation system demands to increase the financial investment for stronger financial support in one aspect and to provide tax incentive policy such as tax decrease and exemption, differential tax rate, etc. in other aspect, which may set up a kind of joint promotion mechanism based on financial and taxation measures, strengthening the support for ecological project and revolving economic projects, increasing the support and adjustment function to the ecological establishment and revolving economy establishment. This shall be the main direction of the development of China's financial and taxation reform.
出处
《生态经济》
CSSCI
北大核心
2007年第7期142-145,共4页
Ecological Economy
关键词
生态环境
财税制度
体制改革
ecological environment
financial and taxation system
system reform