摘要
节能减排是近几年比较热门的课题之一。本文在总结发达国家和发展中国家通过税收制度促进节能减排和环境保护的实践与经验的基础上,对我国促进节能减排的现行税收政策进行了评价,提出了我国构建绿色税收体系的整体实施步骤和具体政策建议。
Energy-saving and emission-reduction has been a hot issue in recent years. Based on a summary of the practice and experiences of promoting energy-saving,emissionreduction and environmental protection through green tax system in some developed and developing countries,this paper comments on current tax polices for energy-saving and emission-reduction in China and proposes a route map for establishing a green tax system together with related policy suggestions in our country.
出处
《涉外税务》
CSSCI
北大核心
2010年第5期14-17,共4页
International Taxation In China
关键词
节能减排
绿色税制
国际税收协调
Energy-saving and emission-reduction Green tax system International tax coordination
