摘要
21世纪的税制将是以可持续发展为核心的税制,现行税制也必将按可持续发展观点进行调整,其重要的内容就是生态税制模式将在现行税制体系中占一定地位。从我国实际情况出发,阐述了构建我国生态税收体系的必要性并提出了建议。
The taxation system in 21st century focuses on the sustainable development, which requires adjustment of the prevailing taxation system. The important aspect is the ecological tax system model to account for a certain position in the existing tax system. Suggestions have been made to the construction of such a system reflecting the adjustment from a practical perspective.
出处
《价值工程》
2007年第4期141-142,共2页
Value Engineering
关键词
生态税收
构建
建议
Eco-taxation system
construction
suggestions
