摘要
各类自然灾害的频繁发生给国家、社会和人民造成了重大损失。抗灾、救灾、减灾已成为不能忽视且急需关注、重视、研讨的问题。立足我国的现实国情,如何运用财税政策,构建适合我国国情的抗灾减灾财税体系,促进和完善我国的抗灾、减灾、救灾工作(活动)具有重要现实意义。
Various types of natural disasters frequent occurrence causes heavy losses to the country, society and the people. Disaster relief, disaster reduction has become an urgent problem that can not be ignored and should pay more attention to research on . Based on the Chinese actual situation ,it is of great realistic significance how to use the fiscal and taxation system to construct a distater mitigation fiscal and taxation system appropriate to Chinese nationl conditions and prorate and improve China^s disaster reduction, disaster relief work.
出处
《改革》
CSSCI
北大核心
2008年第10期65-70,共6页
Reform
关键词
抗灾减灾
自然灾害
财税制度
disaster reduction, natural disasters, fiscal and taxation system