摘要
我国能源的现状和目前节能减排工作非常必要和紧迫。我国节能减排工作在税收制度方面存在诸多不足,应该借鉴国外主要发达国家节能减排的税收手段,利用税收政策,破解节能减排难题。
There are many drawbacks in the energy conservation and emission reduction tax policies of China. We should use relevant policies of major foreign advanced countries as references and enhance energy conservation and emission reduction.
出处
《辽东学院学报(社会科学版)》
2009年第2期40-42,47,共4页
Journal of Liaodong University:Social Science Edition
关键词
能源
节能减排
税收政策
energy
energy conservation and emission reduction
tax policy