摘要
文章首先分析了发展循环经济是实现人与自然和谐发展的必由之路,接着分析了税收作为政府弥补市场失灵的一个手段能够有效促进传统经济模式向循环经济模式转变,最后分析指出构建循环经济税收所应遵循的原则以及若干政策建议。
To develop recycling economy is the only w ay to realize harmonious development between human be-ings and nature. Tax is an instrument managed by gov-ernment to remedy market failure. If it keeps to some principles and is carried out rationally, tax can ef-fectively promote to transform traditional economy mode into recycling economy mode.
出处
《特区经济》
北大核心
2008年第10期229-231,共3页
Special Zone Economy
关键词
循环经济
节能降耗
环境保护
税收对策
Recycling Economy
Economizing Energy and Reducing Consumption
Environmental Protection
Tax Countermeasures
