建设节约型社会税收政策问题探讨

Research of taxation problems in on constructing saving society

借鉴西方发达国家先进的节约型税收政策,对我国税收政策存在的环境税收体系缺位、资源税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、税收激励约束机制落后不利于节能减排等问题进行了分析,并提出相应建议。

This thesis embarks the advanced policy for the economical taxation from the westem developed countries, then analyzes such problems as the omission of the environment taxation system that exists in the taxation policy of our country,the transforation of the resource tax which is not good for the economical growth,the problem that taxation preferential policy is not good for the industrial structure adjustment,the problem that the backwardness of the taxation restraint mechanism is not good for the energy conservation and the platoon reduction. In conclusion, it puts forward the corresponding proposals.