促进环保产业增长的税式支出政策研究

Study on the Tax Expenditure Polocies to Promopt Growth of the Environmental Protection Industry

作为政府宏观经济调控的手段之一,税式支出在刺激经济增长和促进社会和谐发展中起着重要的作用。税式支出与税收优惠不尽相同,它的主要形式包括税收豁免、纳税扣除、税收抵免、优惠税率、延期纳税、盈亏相抵、加速折旧、税收信贷和退税等多种形式。目前我国的税式支出制度还尚未真正建立起来。促进我国环保产业发展的税式支出制度主要包括建立我国的税式支出预算制度、优化税种的选择和形式、加强税式支出的立法支持和加强对税式支出的管理。

As one of the government＇s macroeconomic regulations, tax expenditure plays an important role in stimulating economic growth and promoting the harmonious development of society. Tax expendi ture, much like tax preference, has the main forms of tax remission, tax deduction, tax credit, beneficial tariff, tax deferral, break--evenpoint, accelerated depreciation and drawback m, etc. The current tax expenditure system of China hs not established yet. The tax expenditure system to promote the development of China＇s environmental protection industry mainly includes establishing China＇s tax expenditure budget system, optimizing the tax selection and forms, strengthening the legislation and intensifing the management.